Jim and Della are young and very much in love with one another. The evidence of their love is in their desire to please the other by purchasing the perfect gift for Christmas. Each one, out of love, sacrifices the thing which is most important to them in order to buy the other a gift to accentuate that item. Della loves her hair, as does Jim, it's beautiful so much so that royalty would want her hair. She loves it and she loves that Jim loves it as well. She sells her hair to a salon to buy Jim a fob chain for his watch. Jim's watch is a beautiful family heirloom and he cherishes it. Della says that it is a fine watch and many would marvel over the sight of it, except that he wears it on a leather strap which takes away from it's beauty. Jim sells the watch to buy Della beautiful shell combs to adorn her already beautiful hair. Each one sacrificed their most prized possession to please the other and demonstrate their love for one another.