Start by rinsing the giblets under cold water.

In a saucepan, add the giblets and chicken broth. Simmer for about 20 minutes until the giblets are tender.

Remove the giblets and let them cool slightly. Chop them finely.

In the same saucepan, melt the butter over medium heat. Add the diced onion and minced garlic, cooking until the onion is translucent, about 3-4 minutes.

Sprinkle in the flour and whisk it into the butter, cooking for about 1-2 minutes.

Gradually pour in the chicken broth while whisking constantly.

Add the chopped giblets, thyme, salt, and pepper. Stir to combine and let it simmer for another 5-10 minutes.

Taste the gravy and adjust seasoning as needed. Serve warm.