Abstract: This article presents a comparative analysis of the tales of H. C. Andersen “The Fir-Tree” and A. I. Kuprin “The Life. Both tales are based on the theme of Christmas, which celebration becomes the culmination in life of a fir tree; as well as have common elements – description of the life of trees in the forest, gathering of people, Christmas festivities. Tale by the Danish writer moves towards death, demise of the tree that can be considered as punishment for indifference and ambitiousness, inability to find joy in what is given by life. Kuprin’s story contradicts Andersen’s tradition, demonstrating a markedly different writer’s position – affirmation of life in contrast to death. Attention is focused on not only the plot, but also genre peculiarities of each composition. Tales are allegorical, they can be called the philosophical tales-parables, urging the reader to reasoning on their own life. The scientific novelty consists in the fact that the text of A. I. Kuprin’s tale is being analyzed for the first time. It is viewed in related to the tradition set by Andersen’s tales, as a Christmas text. The article also determine the role of the late among the works of the writer.