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From Publisher's Weekly

August 29, 1994
O. Henry's classic tale of Della and Jim, the struggling newlyweds so anxious to give each other a Christmas gift that each sells the one thing the other holds most dear, receives an oddly lifeless treatment here. Heyer's meticulously detailed illustrations are pretty but stilted; the characters look like mannequins. The rueful Jim fares better than poor prematurely middle-aged Della, who at times looks more like his mother than his wife. Still, the story is as touching as ever, and neither time nor mediocre artwork can dim its glory. All ages.