Della's home is a cheap flat in poor area in New York. The rent for the flat is thirty two dollars per month. Tomorrow is Christmas, but Della does not have money. You can't buy a good present for less than two dollars. Della has already counted her money for three times — one dollar and eighty-five cents. It isn't enough. Della bursts into tears. Earlier James earned thirty dollars a week, but later the salary greatly decreased. They have not enough money. Della just looks into the window and sees a grey cat. She wants to buy a memorable gift for James, but she can't afford it. But she has bright eyes and long golden hair. They own only two treasures for two: Della's gorgeous hair and James's watch. He got it from his grandfather.