Turn the bird over, and insert the knife just under the skin at the point of the shoulder.  (Note torn skin on the right shoulder - from grasping too many feathers at once during picking.)

Slit the skin up along the back of the neck. 

Carefully separate the neck from the trachea and esophagus. 

Loosen the trachea and esophagus down to the point where it enters the body cavity.  At the end of the esophagus, it widens into a pouch called the crop. 

If the bird has been properly starved, there should be no food in the crop. Loosen the crop from under the skin, and next to the breast meat of the bird. 

The crop is kind of difficult to find - feel for a rubbery texture and look for a slightly grayish appearance.  Keep the crop intact. 

The crop, free of the body. Free the rest of the trachea, and pull off the grayish fatty glandular tissue from under the skin and around the trachea. Leave the esophagus, crop, and trachea hanging free until pulling out the intestines.

To open the body cavity insert the knife about an inch above the vent. Don't puncture too deeply, or you could cut the intestines.

Slit the skin up to the breastbone, again being careful to not cut the intestines.

Cutting around the vent.  You want to avoid breaking or spilling any of the intestinal fecal matter on the bird.  Think of it as toxic waste! 

Holding the skin at the top of the vent, make the cut carefully down each side of the vent.  The intestine broadens at the vent, so be careful not to cut into it. 

Slit the skin under the vent, going slowly and making sure not to cut too deep. There is some very thin, tough tissue holding the vent in place, so carefully cut around it or work it loose with your fingers.

If the bird has been properly starved, there won't be any feces in the intestine.  Sometimes, there is just a bit on the inside of the vent, and you can see it in this photo.  Either work quickly or wipe clean with a paper towel. Keep the bird over the edge of the table to avoid any fecal matter from dropping on the table.

Pull the vent free of the carcass, and the intestines should follow.  In this photo, you can see the intestines up top, and the nearly developed oviduct of this turkey hen below.  Note the extensive blood supply to the oviduct.

Reach into the bird and run your hand down the sides of the ribs to break the entrails free of the body cavity.

Locate the gizzard - a hard, roundish organ.  Pull the gizzard out, and the majority of the entrails will come with it.