to expand on my post from 2005:
Darryl Purpose has a c.d. called the gift of the Magi.
http://www.youtube.com/watch?v=zfILNlDNhp0
and O'Henry has a story about it. here illustrated by a student film
http://www.youtube.com/watch?v=gzs-GNtf2tY&feature=related