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; the ending is generally considered an example of comic irony. O. Henry's short stories are well known for their wit, wordplay, warm characterization and clever twist endings.