***The Gift of the Magi*** *(The Gift of the Magi)* is one of the most famous novels by the American writer O. Henry. In this small but extremely touching story, the author tells the story of a young couple, Jim and Delsie, who have a very limited budget, but love each other very much. Christmas is coming and both heroes want to give each other the best present. Jim sells his watch and Delsea her hair, but during the gift exchange it is revealed that each of them bought a gift for what his companion lost. Disappointment at the loss of one's favorite objects quickly turns into joy at having sacrificed others for true, strong and inexhaustible love. ***The Gift of the Wise Men*** is a very touching story of generosity, love, and sacrifice that leaves its readers with an important question about the true value of the gifts we are given in life.