The Gift of the Magi was one of Austin's masterpieces. It was about the love story between the heroine, Charlotte Jean Hagan, and the businessman, Tom Hancock. The main plot of the story was as follows: Charlotte Jean Hagan was the wife of a wealthy businessman. She met her husband's rival, Tom Hancock, by chance. Tom was a kind, generous and compassionate person. He expressed his love and gratitude to Charlotte. However, Charlotte did not like Tom. She only felt kinship for him. In order to express his love, Tom provided Charlotte with a special gift. This gift was a priceless jewelry box containing all kinds of precious jewelry and gems. Charlotte was shocked and touched when she received the gift. She realized that her feelings for Tom had surpassed family. However, Charlotte did not accept Tom's proposal but chose to leave him and return to her husband. Charlotte's departure didn't make Tom feel disappointed. On the contrary, he cherished Charlotte's departure more because he knew that Charlotte's feelings for him were only kinship and not love. The whole story was based on Charlotte's memories. She told the story between herself and Tom and the deep feelings between them. This story shows the difference between love and kinship through Charlotte's perspective, emphasizing the importance of love.