Mr. James Dillingham Young and Mrs. Della Dillingham were poor but an affectionate couple. Christian eve came an by then Della could save only 1.87$ with which she wanted to give Jim a present. She had spent many hours in planning for the present as she wanted to buy some thing nice and worthy for possible to buy a worthy present. It made her sad and she started sobbing. But after a while she stopped sobbing and looked into a mirror. She had very fine hair which were just like that of queen Sheba. She knew that it was a pride possession of her which she could easily barter for a present. Thus she decided to sell them. After dressing herself she went to the shop of Madam Safronie, who sold every type of hair. Madam became ready to give twenty dollars for those beautiful locks. Della agreed to it and soon got the hair cut and thus her amount was raised. Hurriedly she went to the shop of a chain dealer. She bought a platinum fob chain for Jim, who was using an ordinary strap for his golden watch. She bought the chain for twenty one dollars and came with it to her home quite happy and pleasant. Jim was never late in reaching home and so on that day too he reached home in time. Della’s news of cutting hair sent him into a trance, but soon he recovered. Now he brought forth a packet from his over coat and threw it on the table. It had two beautiful set of combs for Della which she longed for since long. They were beautiful combs of pure tortoise shell with jeweled rims. For them Jim had sold his golden watch. When Della opened the packet, she was stunned to see the combs. Now she also disclosed about her present of platinum strep. Slowly the truth dawned on them and thus they came to know that their Christmas presents were of no use to one another at that time as Jim was bereft of his golden watch while Della of her golden hair which would take some time to grow. But their love was intact. It was just like that of Magies, the wise men who brought their presents to Jesus. They were the gifts of God. But the story of two American children (Jim and Della) was not an ordinary one. It was as grand as that of the scripture.