Well, when you drop something, the force of gravity accelerates it downwards: this has the effect of turning its potential energy into knetic energy (which is dispersed as heat (also energy) and sound (more energy) when the object hits the ground).
The gravitational force doesn't
make energy: energy is conserved. The action of gravity turns one sort of energy into another.
I hope this answers your question: I wasn't quite sure what you were asking.