The Gift of the Magi tells the story of Jim, an apprentice magician, and his wife Della on Christmas Day. In a self‑less act, Della sells her beautiful long hair to purchase a chain for Jim’s gold watch. When Jim returns home in the evening, he is stunned to see how different she looks. This film is a 2010 graduate work from the Tokyo University of the Arts, Graduate School of Film and New Media, Department of Animation.