Well, me, for a start. I love this story, love the clipped, witty style, the New Yorkyness, the humour. Even though I say that I'm not a fan of the short story, reading this one is pure pleasure.
And the combination of words by O. Henry and illustrations by P.J. Lynch is entrancing. According to the book jacket, he always wanted to illustrate The Gift of the Magi as he liked the idea that some of the New York streets are still very similar to how they were when it was written. Anyways, the romance in these pictures just jumps off the page. Scroll down and take a look..
So if you want a present for someone you love who loves American literature or old New York stuff or just beautiful things, this is ideal. Someone of any age at all, but ideally over ten.