The Gift of the Magi is a short story written by O. Henry about a young couple named Della and Jim. They are deeply in love but extremely poor, so much so that the combined value of all their possessions is only one dollar and eighty-seven cents. For Christmas, they each want to buy the other a meaningful gift. Della decides to use her most prized possession, her beautiful long hair, to sell in order to buy Jim a gold watch chain. On the other hand, Jim decides to take what little money he has to sell his watch in order to buy Della a set of combs for her hair. On Christmas morning, they are both delighted to find that the other has sacrificed their most treasured possession in order to get the other the perfect gift. This story reveals the true meaning of giving and the power of love over material things.