A women, Della, and her husband, Jim, live in a cheep apartment in NY City. They are not rich. Their shabby apartment is $8 a week and they only make $20 a week.
Della falls down on the coach in the living room of her small, cheep apartment and cries.It is Christmas Eve and she only has $1.87 to buy a gift for Jim.
Della, while looking in her mirror, decides to sell her long hair to pay for a watch chain for Jim. She goes to Madame Sofroie to sell it. She gets $20 for her hair so she buys the chain.When Jim gets home Della is there and when he see's her he is at a lack of words.
Della is mad at first but then they exchange gifts and she realizes that he got her combs for the hair she doesn't have and she got him a chain for the watch he sold to get he the combs.
The both set aside their gifts for a time when the can use them .