If you want to use the giblets in the gravy, remove and rinse them well and then bring them to a simmer in a pan covered with water that you have added 2 stalks celery, 2 carrots and one small onion to, all rough chopped. Season the stock with salt and pepper and cook on low for one hour. [br]Remove them from the stock and discard all but the heart and liver. Finely dice and add to the gravy.