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Analysis the short story “ the Gift of Magic” by O.Henry O. Henry whose real name was William Sydney Porter was a famous American writer. He's considered one of the great American short story authors. O. Henry's stories are known for rich emotion , their playful and optimistic sense of humor, and especially for their twist endings. One of O.Henry ‘s stories the most loved by Western reader is “ The gift of Magic “. It can also be considered as one of the Christmas stories of all time best. This story is about a young couple and how they deal with the challenge of buying secret Christmas gifts together with the little money they have. The plot and situational irony in the end of story is a touching love story with a moral lesson about gift-giving and became a popular story to adapt to the situational irony to express feelings together on special occasions, especially during the Christmas season. Della live in a humble flat with her husband in New York city. The flat has only a bedroom, a bathroom and a kitchen. Athough their life is always material deprivation , they are very happy. Della is very happy to hugged "Jim" when he return. Every day, she tries to spend less money when going to market . The next day would be Christmas, but Della has only one dollar and eighty-seven cents. She is desperate and cries because she thinks she could not buy a precious present for Jim with the little money. She planned to save the money and feel happy to thinks about the gift that can express all her love for him.. Della is willing to do anything to get enough money. In the first paragraph of the short story, it illustrates that Della had to bulldoze grocer, the vegetable man and the butcher. Trying to use the least amount of money