II. Essence
                   
                             The Gift of the Magi is a story of a comic mistake of couple who had done sacrificial thing by selling the most valuable possession they have just to give their partner a very special gift. Della, the wife of Jim, sold her hair to Madame Sofraine worth $20 adding that to her money in-hand, $1.87, in buying a $21-dollar worth platinum fob chain for her husband’s golden watch. While, Jim had sold his one of the sources of his pride, the golden watch of his grandfather to his father and of his father to him for him to be able to purchase his gift, a comb, to her wife. But the sacrifice of the two couples had turned into a satirical mistake when they knew in the end that their gifts were eventually useless because it could not be used by both of them for they had let their valuable things go in which their gifts will be used into. However, knowing their gifts and how they had obtained those made them special and happy on that pre-Christmas day season to each other.

III.Setting

A.      Place
       
          At the House of the couple-on the Window –at the Store-on the Street
                                                                                                                                                                                                                     
B.      Time
                                 At 7:00 o’clock-on Christmas Eve

IV.Characters
1.      Mr. James Dillingham Young as Jim
2.      Mrs. James Dillingham  Young as Della
3.      Madame Sofronie

V.Characterization
                                1. Jim is the husband of Della, he is a wise and he is a very thin and a very   
                                   agile person .
                                2. Della a loving wife and she have a beautiful long hair, slender and sweet.                                                                                                                        
                                3. Madame Sofronie she’s the one who bought the hair of Della.

 VI.Plot
                     
                         The story tells of a young married couple, Jim and Della Dillingham. The couple has   very little money and lives in a modest apartment .Between them they have two possessions that they consider their treasures: Jims gold pocket watch that had been his father’s and his grandfather’s, and Della’s lustrous, long hair that falls almost to her knees.
                        It’s Christmas Eve, and Della finds herself running out of time to buy Jim a Christmas present. After paying all the bills, all Della has left is 1.87dollars to put toward Jim’s Christmas present. Desperate to find him the perfect gift, out she goes into the cold December day, she look at the window shop for something she can afford. She wants to buy Jim a fob chain for is pocket watch, but they’re all out of her price range. Rushing home, Della cut down her beautiful hair and stands in front of the mirror, admiring it and thinking. Suddenly she rushes out again and cuts off her hair to sell. She gets 20.00 dollars, just enough to buy the platinum chain in a shop window for 21.00dollars.
                      When Jim comes home from work, he stares at Della, His eyes were fixed upon Della, and there was an expression in them that she could not read, and it terrified her. It was not anger, nor surprise, nor disapproval, nor horror nor any of sentiment that she had been prepared for. Della wriggled off the table and went for him.”Jim darling,” she cried, “don’t” look at me that way. And she admits that she sold her hair to buy his present. Before she can give it to him, however, Jim casually pulls a package out of his overcoat pocket and hands it to her. Inside Della finds a pair of costly set of combs that she’d long admired, but which are of course it can no longer to be use because she cut her hair. Hiding her tears, she jumps up and holds out her gift for Jim: the watch chain .Jim shrugs, flops down onto the old sofa, puts his hands behind his head and tells Della that he sold his watch to buy her combs.

VII. Point of View
           
                                     The Author O. Henry “The Gift of the Magi,”           

VIII. Theme
               
                                     The theme of the story "the gift of magi" is that the greatest gift we can receive is not any material but a feeling that is the "gift of love". It teaches us the bondge of unconditional love where we don’t look at our possessions but are ready to sacrifice for our loved ones.Della sells her beautiful hair in order to gift Jim and Jim sells his gold watch to gift Della the beautiful set of combs but when they find their gifts to turn useless. They rejoice in their own estate and this proves their true love for each other.


IX. Writing the summary with a beginning, body, and ending.

A.      Beginning
           
                   The story tells of a young married couple, Jim and Della Dillingham. The couple has   very little money and lives in a modest apartment .Between them they have two possessions that they consider their treasures: Jims gold pocket watch that had been his father’s and his grandfather’s, and Della’s lustrous, long hair that falls almost to her knees.

B.      Body
                   It’s Christmas Eve, and Della finds herself running out of time to buy Jim a Christmas present. After paying all the bills, all Della has left is 1.87dollars to put toward Jim’s Christmas present. Desperate to find him the perfect gift, out she goes into the cold December day, she look at the window shop for something she can afford. She wants to buy Jim a fob chain for is pocket watch, but they’re all out of her price range. Rushing home, Della cut down her beautiful hair and stands in front of the mirror, admiring it and thinking. Suddenly she rushes out again and cuts off her hair to sell. She gets 20.00 dollars, just enough to buy the platinum chain in a shop window for 21.00dollars.

C.      Ending

                     When Jim comes home from work, he stares at Della, His eyes were fixed              upon Della, and there was an expression in them that she could not read, and it terrified her. It was not anger, nor surprise, nor disapproval, nor horror nor any of sentiment that she had been prepared for. Della wriggled off the table and went for him.”Jim darling,” she cried, “don’t” look at me that way. And she admits that she sold her hair to buy his present. Before she can give it to him, however, Jim casually pulls a package out of his overcoat pocket and hands it to her. Inside Della finds a pair of costly set of combs that she’d long admired, but which are of course it can no longer to be use because she cut her hair. Hiding her tears, she jumps up and holds out her gift for Jim: the watch chain .Jim shrugs, flops down onto the old sofa, puts his hands behind his head and tells Della that he sold his watch to buy her combs.


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