James Young or Jim is the doting husband of Della. A thin, serious handsome young man, twenty two years old. The author describes Jim as a hard-working man who returns home at seven sharp. "He was never late."
Jim's prized possession is an antique gold watch , a heirloom that he takes pride in. O. Henry claims that even if King Solomon had seen Jim's watch he would have been smitten by jealousy. However, for Jim his wife is far more important than any "prized possession" and as a result he sells it off to buy a wonderful set of hair combs for Della. A beautiful set of tortoise shell combs that Della fancied buying for her cascading brown hair.
Ironically, if Jim loved Della, she loved him no less. She sells her hair at Madam Sofronie's Hair shop for twenty dollars to buy an expensive platinum fob chain. Thus both the presents are rendered useless. But Jim reacts with gentle humour. He assures her of his love , "I don't think there's anything in the way of a haircut or a shave or a shampoo that could make me like my girl any less." Jim's sense of humour is astounding and so is his affection for his wife.
O. Henry has epitomised James Dillingham Young as a real magi, for his gift cannot be replicated- a sacrifice made for the sake of his wife- such magis are rare to find in this world.