"The Gift of the Magi" is a short story, written by O. Henry (a pen name for William Sydney Porter), about a young married couple 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 cosmic irony. It was allegedly written at Pete's Tavern[2][3] on Irving Place in New York City.
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