The gizzard and heart of a chicken, usually called giblets, and the neck are typically removed from the bird before cooking and discarded. In many cases, they are removed before purchase, packaged in plastic and stored inside the abdominal cavity of the chicken. You can also purchase giblets separately in many grocery stores and from most butchers. The neck and giblets of a chicken are good for making gravy or chicken stock that can be used for soups and stuffing.
Remove the package that contains the chicken gizzard and heart from the chicken's abdominal cavity, and take them out of their packaging. If you purchased them separately, remove the packaging and discard.
Cut the chicken neck off close to the chicken's body, leaving the skin intact. Rinse with running water.
Prepare your vegetables by washing them and cutting them into small pieces. Carrots, onion and celery add a nice flavor to chicken gravy or soup.
Heat vegetable oil in a large pan over medium heat. When the oil is hot, throw in the giblets and chicken neck. Stir frequently until they are fully browned, or about 10 minutes.
Add about 2 1/2 cups of water to the pan along with the vegetables and the can of chicken stock, and bring to a boil.
Season with the bay leaf, peppercorn, thyme, garlic or other spices, and then reduce the heat so that the stock gently simmer. Partially cover the pan.
Cook the chicken neck, gizzards and heart for about one hour. A fully cooked gizzard and heart is easy to chop, according to the USDA Food Safety and Inspection Service.
Strain the stock in a strainer, and use it in soup or any dish that calls for chicken broth.