It is an super ordinary story of a couple, Jim and Della who sacrifice their prized possessions in sake of unconditional love but the gifts brought by them were useless. They have been compared to the magi, the three wonderful men who brought gifts for Jesus Christ, on his birth in Meinjor. Jim bought a beautiful set of combs made from pure tortoise shell with jewelled rims for Della and Della bought a Platinum fob chain for Jim’s gold ancestral watch. But the gifts which have adorn the beautiful gifts were gone. Della sold her beautiful long hair and Jim sold his great grandfather’s gold watch to buy gifts for each another. A must read for children.