It is Christmas Eve, and Jim and Della are a poor married couple living in New York.
They live in a small, modestly furnished flat.
Della has only one dollar and eighty-seven cents to buy a Christmas gift for Jim.
She feels sad because she cannot afford an expensive present.
Jim’s most valuable possession is his gold watch, which belonged to his father and grandfather.
Della’s greatest treasure is her long, beautiful hair.
She sells her hair for twenty dollars to buy a gift for Jim.
Della buys a platinum fob chain for Jim’s gold watch.
When Jim returns home, he is surprised to see Della’s short hair.
Della explains that she sold her hair to buy his Christmas gift.
Jim lovingly hugs Della and gives her a gift.
He has bought her a pair of beautiful jeweled tortoise shell combs.
The combs cannot be used because Della no longer has her long hair.
Jim has sold his gold watch to buy the combs, so Della’s chain is also useless.
The story shows that true love is expressed through selfless sacrifice rather than expensive gifts.

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