Abstract：O.Henry(1862-1910), an American famous novelist. During his years, he had created more than three hundred short stories. The Gift of Magi, The Cop and The Anthem, The Last Leaf  and so on, which are the masterpieces.

　　　This dissertation focuses on one of O.Henry’s masterpieces, The Gift of Magi. Using his unique style and humorous touch, O.Henry portrayed the characters’ features ; with the plots unfolded, he vividly described the hero and heroine’s crystal love. What’s more, through The Gift of Magi, the author sharply satirized the darkness and injustice of the society on the one hand and expressed his sympathy for the poor on the other . In such a short story the fact that, he could achieve so much in combining the idea and art really has left a deep impression on all the readers.

　　　This dissertation makes an analytical research into The Gift of Magi from the aspects of content, characteristics, environment and figures, so as to sum up O.Henry’ s contribution to literature, a precious gift to the world, i.e. rich spiritual wealth and his unique artistic technique.

Key Words: The Gift of Magi; style;touch; spiritual wealth; means of artistic expression

中文摘要：欧·亨利（O·Henry,1862-1910），美国著名的短篇小说家。在十几年间，他共创作了三百多篇短篇小说，其代表作有包括有《麦琪的礼物》、《警察和赞美诗》和《最后的藤叶》等。

　　本选题将在国内外学者研究的基础上，着重研究分析欧·亨利代表作之一的《麦琪的礼物》。欧·亨利以其独具风格和诙谐幽默的笔锋，刻画出人物特征和铺展情节，演绎了男女主人公那水晶般的爱情，讽刺了社会的黑暗，表达了他对低层人士生活的同情。在如此短篇文章内他做到思想与艺术相结合的完美效果，给人留下深刻印象。

　　本选题将分别从《麦琪的礼物》的内容、特色、环境、人物等多个方面进行研究归纳，从而总结欧·亨利对世人所作的贡献，即其留给世人的宝贵礼物——一笔巨大的精神财富及其独特的艺术手法。

关键词：《麦琪的礼物》；风格；笔锋；精神财富； 艺术手法