Take the giblets from 3 chickens, cut the necks in three pieces, the gizzards in four and the winglets in half. Fry them in 50 g (2 oz) butter until light brown, sprinkle with 20 g (⅔ oz) flour and continue frying until all is light brown. Moisten with 1 litre (1¾ pt or 4½ U.S. cups) Bouillon and 5 dl (18 fl oz or 2¼ U.S. cups) water; add a Bouquet garni containing a little celery and cook gently for 1½ hours.
When the giblets are cooked, drain them off, trim them and replace in a pan with 4 tbs cooked rice and 2 tbs finely sliced celery which has been stewed in a little butter. Pass the cooking liquid from the giblets over this garnish and allow the soup to cook very gently for a further 15 minutes.
Season well with pepper just before serving.