The internal organs are not always removed before the chicken is sold. If they have not been removed, make an opening under one of the legs, or at the vent, and remove them carefully, leaving a strip of skin above the vent. The intestines, gizzard, heart and liver should all be removed together; care must be taken that the gall bladder, which lies under the liver, be not broken; it must be carefully cut away from the liver. The lungs and the kidneys lying in the hollows of the backbone must be carefully removed. Cut off tip of heart and cut open to extract any blood. Cut gizzard through to the inner coat, half way around, take off the outer coat and throw the inner bag away. The gizzard, heart and liver, constitutes the giblets, and are prepared in numerous ways and may be used in making gravies and dressings for roasted poultry. Wash the giblets, put into cold water, heat quickly and cook until tender. The liver requires only a short lime for cooking.