"The Gift of the Magi" is a short story, written by O. Henry, about a young husband and wife and how they deal with the challenge of buying secret Christmas gifts for each other with very little money. As a sentimental story with a moral lesson about gift-giving, it has been a popular one for adaptation, especially for presentation at Christmas time. The plot and its twist ending are well-known, and the ending is generally considered an example of comic irony.