The Gift of Magi is an O. Henry�fs classic Christmas story that is about a couple, Jim and Della, who loved each other. They were very poor people, but they wanted to buy a Christmas gift for each other. They did not have enough money, so they decided to sell their important things to buy a gift. Della wanted to buy a gold chain for Jim�fs gold watch, but she didn�ft have enough money. Instead, she cut her hair that was her pride, and sold it. And Jim, whose watch was great and really expensive, sold it to buy the combs that Della had wanted for a long time. So as a result, their Christmas day was not happy at all. This story�fs ending is not happy, but I like this story�fs classic theme and plot. I think that this book has good theme and plot though they are simple. This is interesting and a well organized story. We can learn cultures of American from reading O. Henry�fs short stories about Americanes.