Place the neck, heart and gizzard in a medium saucepan, reserving the liver in the refrigerator until later. Add the broth and water. Bring to a boil, then skim the surface.
Add the bay leaves, onion, carrot, and celery, Reduce the heat and simmer on low one hour. Add the liver for 5 minutes. Turn off heat and discard the vegetables and neck. Chop the remaining giblets and reserve for the gravy.
This page modified November 2006
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