"e;The Gift of the Magi"e; 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 "e;twist ending"e; are well-known, and the ending is generally considered an example of comic irony. It was allegedly written at Pete's Tavernon Irving Place in New York City. in "e;35 Best Christmas Books to Snuggle Up With This Holiday Season"e; of The Oprah Magazine