Students preparing for upcoming winter holidays may find their thoughts gravitating to the gifts they hope to receive within a matter of weeks. This unit plan presents a set of lessons emanating from the classic Christmas story "The Gift of the Magi" by O. Henry. While most readers see the story as the beautiful example of the message that it is "better to give than to receive," it may actually contain another important focus, not just on the skill of thoughtful giving, but, also, on the equally important value of thoughtfully receiving a gift. The first assignment involves having students giving "gifts" of compliments to others, leading to an analysis of the usual responses they encournter. It continues with an analysis of the norms of our culture around giving and receiving gifts, and ends with a hilarious White Elephant gift exchange to practice social skills needed to be a good receiver. There are two Student Assignment Sheets in the unit plan.