"The Gift of the Magi" is a short story written by O. Henry (the pen name of William Sydney Porter), first published in 1905. It is a heartwarming and poignant tale that explores the theme of selflessness and the true meaning of gift-giving.The story revolves around a young couple, Jim and Della Young, who are deeply in love but facing financial hardships. The story is set during Christmas time, and both Jim and Della are eager to buy each other special gifts to express their love and appreciation. However, they are both quite poor and cannot afford to purchase the gifts they desire.Della has long, beautiful hair, which she treasures as her most prized possession. To buy Jim a meaningful gift, she decides to sell her hair to a wig maker and uses the proceeds to purchase a platinum fob chain for Jim's treasured pocket watch.On the other hand, Jim wants to surprise Della with something special and meaningful. He decides to sell his pocket watch, which he inherited from his father, to buy Della a set of combs for her beautiful hair.On Christmas Day, they exchange their gifts with great anticipation, only to discover that their sacrifices have resulted in gifts that are now unusable. Della's hair has been cut, and Jim's pocket watch is no longer of any use without the chain. Despite the irony and the apparent futility of their sacrifices, the story ends on a touching note. Jim and Della realize that the true gift they've given each other is the depth of their love and their willingness to sacrifice for each other's happiness."The Gift of the Magi" is a classic story that emphasizes the importance of selflessness, love, and the true value of a gift that comes from the heart. It has become a beloved holiday tale that continues to resonate with readers for its timeless message of love and sacrifice.