Published in 1906, “The Gift of the Magi” is O. Henry’s beloved short story of Christmas giving. Jim and Della are a struggling young couple. Despite their limited resources, each must find a way to give the ultimate Christmas gift. Rosemary Benson narrates this enduringly popular tale that symbolizes the loving spirit of giving. This story is featured in the Middle School curriculum, and many free lesson plans, which include an author’s biography, vocabulary, discussion questions, and other activities, are available online.