PS - another link with cute cartoons: http://www.thumper.net/tlkmag/archive/fun/poutine/

It has directions for the gravy:
"The gravy, or sauce, is the third element and can be the success or failure of your Poutine. If available, pick a pouch of 'french fries sauce' mix or 'poutine mix'. In other cases, you can pick your favorite 'hot chicken' sauce mix, or your best 'gravy mix'. Avoid all cream-based, whiteish sauces. Forget mushroom sauce too. You need 500mL of it (2 cups) for two furs. Stir often while thickening the gravy - it tends to stick in the bottom."