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"The Gift of the Magi" is a short story by 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, and the ending is generally considered an example of comic irony. It was allegedly written at Pete's Tavern on Irving Place in New York City.

The story was initially published in The New York Sunday World under the title "Gifts of the Magi". It was first published in book form in the O. Henry Anthology The Four Million in April 1906.

Among the most significant works O. Henry: "The Duplicity of Hargraves", "A Retrieved Reformation", "The Cop and the Anthem", "The Gift of the Magi", "The Skylight Room", "After Twenty Years", "Conscience in Art", "The Caballero's Way", "The Last Leaf", "The Third Ingredient", "The Ransom of Red Chief", "Makes the Whole World Kin".