This is a beautiful old fashioned story like O. Henry's gift of the magi.I received this book for Christmas several years ago and I kept my copy.This one is extra. Grace and her mom lost their dad and husband.They had to move to the city so mom can find work.They live in a tiny apartment and are very poor. Before Dad died they were used to the finer things of life.They have no money for Christmas so each must sell something that they love to give the other present and they are very surprised at their Christmas gifts. This book is beautifully written and illustrated.