O. Henry's classic short story "The Gift of the Magi" is brought to the screen with this television adaptation of the timeless holiday favorite. Marie Osmond stars as Beth, an orphan raised by wealthy relatives and facing an arranged marriage to a "socially acceptable" man (James Woods) she doesn't love. When she meets and falls in love with an impoverished young immigrant named Rudy (Timothy Bottoms), she is forced to choose between her heart and her family obligations, leading to a touching act of sacrifice and selflessness.