Place neck bones and water in a stock pot; bring to a boil. Partially cover; reduce heat and simmer 4 hours. Remove from heat, and set aside to cool.
Remove neck bones from stock; set stock aside. Remove meat from bones; discard bones. Reserve meat for other uses. Line a sieve with several layers of damp cheesecloth. Strain stock through sieve into a bowl. Cover and refrigerate stock.
Carefully lift off and discard solidified fat from top of stock. For a clearer stock, see procedure for clarifying stock (left). Use Beef Stock as a foundation for soups and stews.