"The Gift of the Magi" is a short story by American writer O. Henry, first published in 1905. The story tells of a young husband and wife 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 popular for adaptation, especially for presentation at Christmas time. The plot and its twist ending are well known; the ending is generally considered an example of cosmic irony. The story was allegedly written at Pete's Tavern on Irving Place in New York City.