| 1 | Wash thoroughly the liver, gizzard and heart and cover with water and cook until tender. |
| 2 | Drain off the water and save. |
| 3 | Chop the giblets fine. |
| 4 | Pour off most of the fat in which the poultry has been cooked, leaving about 4 tbsp of it in the pan. |
| 5 | Add 3 tbsp of flour and blend well. |
| 6 | Measure the giblet water adding enough water to make 3 cups. |
| 7 | Pour slowly into the browned flour, stirring constantly until mixture thickens. |
| 8 | Add giblets and cook for a few minutes. |
| 9 | Season with salt and pepper and serve |
