'The Gift of the Magi' is a short story about love, selflessness, sacrifices and struggles. Della and James are a young married couple who want to surprise each other with a secret gift for Christmas. It sounds however easier than it actually is because both of them have very little money. Will they manage to buy something in time and will it be appreciated? What is the most priceless thing they can get each other? What if they already have it but have not realized it? 'The Gift of the Magi' is a vivid combination of comic irony and moral lesson. This story with a twist ending makes you laugh and at the same time think about really is important in life.