Make the Turkey Stock:

1. In a large pot, add turkey neck, giblets (optional), carrots, celery, onion, garlic, rosemary, thyme, sage and water. Bring to a boil over medium high heat. Reduce heat and maintain a simmer. Cover and simmer for 2 hours . Strain the turkey stock in a mesh sieve and discard solids. Set aside.

Make the Gravy:

1. Remove your cooked turkey from the roasting pan and pour the drippings and brown bits into a clear measuring cup. Let it sit for a few minutes to allow the fat and juices to separate.
2. Remove the fat by tilting the measuring cup gently and use a spoon to skim out the fat. Place the fat in a small bowl and set aside.
3. Add turkey stock to the juices until you have 4 cups of liquid in total.
4. In a medium saucepan, add 4 tablespoons of fat and heat over medium high heat. Add flour and whisk together. Cook for a few minutes.
5. Add the liquid mixture slowly and whisk continuously to prevent clumping. As the sauce thickens, add more liquid.
6. Allow mixture to come to a simmer and simmer for 5 minutes uncovered. If you prefer a thicker gravy, continue to simmer until it reaches a consistency that you like.
7. Strain the gravy through a mesh sieve. Add salt and pepper to taste.