The story starts with the narrator in the Junkshop in Bridport. He always wanted to purchase a roll-top desk, but he couldn’t because they were very expensive. But here he found a roll-top desk at a low price. It was in a bad condition, but he purchased it and decided to repair it by himself. It was Christmas eve, he sat down to work on the restoration of the desk. He continued his work but got stuck in the last drawer as he was not able to open it. But after a lot of effort, he was finally able to open the last drawer, where he again found a small drawer on which there was a small note – “Jim’s last letter, received January 25, 1915. To be buried with me when the time comes”. Inside of that small box, he found a letter with the address -” Mrs. Jim Macpherson, 12 Copper Beeches, Bridport, Dorset.”
The author took the letter and started to read it, the letter was written by Jim Macpherson. In the letter, Jim explains how both the British and German soldiers got together to celebrate Christmas. They were hugging and wishing each other. They even shared their food and drinks, played a football match together. They also shared their thought of solving conflicts by a football match with no loss of lives and also their craving to meet their families after the war. After all these, both of the army soldiers went to their respective camps and both of the armies sang Carols and then the silences continued. Jim writes how wonderful it was and these are the treasures of life.
After reading the letter, the author decides to return the letter to Mrs. Macpherson. He went to her house but found out that her house was burnt. Through neighbour narrator found out Mrs. Macpherson’s current location. The narrator met her, she was a 101-year-old lady. But when the narrator called the lady, she mistook the narrator for her husband Jim. She seemed to be very happy, for her it was the best Christmas present in the world.