<Tr> <Th> Publication type </Th> <Td> Anthology </Td> </Tr> <Tr> <Th> Publication date </Th> <Td> December 10, 1905 (newspaper); April 10, 1906 (book) </Td> </Tr> <P> "The Gift of the Magi" is a short story, written by O. Henry (a pen name for William Sydney Porter), about a young married couple 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 a popular one for adaptation, especially for presentation at Christmas time . The plot and its twist ending are well - known, and the ending is generally considered an example of comic irony . It was allegedly written at Pete's Tavern on Irving Place in New York City . </P> <P> The story was initially published in The New York Sunday World under the title "Gifts of the Magi" on December 10, 1905 . It was first published in book form in the O. Henry Anthology The Four Million in April 1906 . </P>

Where does gift of the magi take place