1. By O. Henry Report by, Ambrose Shay & Cameron Moore

2. Two poor people are preparing for Christmas Della does not have enough money to buy her husband a present.

3. Della sells her hair for a platinum pocket watch chain Whilst Jim sells his pocket watch for a set of hair combs

4. Della goes home and prepares steaks

5. Jim comes home and gives her the combs

6. Della gives him the platinum pocket watch chain

7. They realize they cannot use their presents because they sold the things they need to use them

8. It is ironic because they sold the things they need to use them.