SOURCE: “The Idea for O. Henry's ‘Gift of the Magi,’” in Southern Humanities Review, Vol. 7, No. 3, Summer, 1973, pp. 311–14.

In the following essay, Rea investigates possible sources for the story of “The Gift of the Magi.”

There are two accounts, differing in significant details, of how O. Henry wrote “The Gift of the Magi,”¹ but neither indicates a source for the “gimmick” on which the story rests. Since we intend to suggest such a source, these accounts are worth examining. According to one version,² Dan Smith sought out O. Henry, whose Christmas story he was to illustrate for the World. O. Henry, who had not yet even an idea for the story, told Smith to proceed with an illustration whose elements he suggested. The author would then fit his story to the picture, a story he later wrote while his friend Lindsey Denison lay on a sofa. In the...