Pour off liquid in pan in which chicken has been roasted. From liquid skim off four tablespoons fat; return fat to pan and brown with four tablespoons flour; add two cups stock in which giblets, neck, and tips of wings have been cooked. Cook five minutes, season with salt and pepper, then strain. The remaining fat may be used, in place of butter, for frying potatoes, or for basting when roasting another chicken.
For Giblet Gravy, add to the above, giblets (heart, liver, and gizzard) finely chopped.