The Four Million contains O. Henry's best and most characteristic work: the famous Gift of the Magi, the moving story of a young couple who sacrifice their most prized possessions to buy Christmas presents for each other; Soapy, the brilliant tale of a tramp who desperately attempts to break the law in order to be sent to prison so that he will have a home for the winter months; An Unfinished Story, which is a stern reproval of the employer who underpays his shop-girls - and many others. Unforgettable stories - humorous, poignant, penetrating - by "the most widely discussed and most popular short story writer of his generation."

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