Ah, this is so heartwarming! This is a sweet story of a boy and his mother who both have their struggles but are bound together by love and care for each other. Despite the meager things that they have, both try to make each other happy by giving a gift. The irony lies in the gift to each other and what each of them had to give up. But was there a sign of dismay? Not a single bit, because even as there would be no headphones for the music player and no guitar for the new guitar strings, what counts most is the thought and the effort that went with the gift. Well- executed and with a great plot, this is something you'll look forward to watching over and over again.