Without question, Ellen DeGeneres has always been my favorite daytime talk show host.

Along with being a hilarious comedian that brings humor to every one of her segments, she also has a heart of gold. On The Ellen DeGeneres Show, she's constantly seen giving away thousands of dollars to her deserving fans.

But her good deeds don't just stop with us common folk, as she also gives meaningful gifts to her close friends, with the most recent one being none other than Jimmy Kimmel.

While we often assume celebrities don't need gifts since they have the funds to buy whatever they want, some presents are so meaningful, the number on the price tag doesn't even matter.

As seen on his talk show, it doesn't take a lot to make Kimmel cry, but during his interview with DeGeneres, he couldn't help but wipe away a few tears when he discovered what she did for him.

Last May, Kimmel shared that his 10-month-old son Billy had been suffering from congenital heart disease, a condition he's had since birth. Only three days after he was born, the youngest Kimmel had to undergo emergency open-heart surgery and had his second operation last December.

However, instead of wallowing over his youngest child's diagnosis, he has become an advocate for better healthcare, and has urged her fans to hold elected officials accountable for the current lack of resources.

Aware of the family's hardships, DeGeneres decided to give her friend a truly memorable gift.

"You're such a great guy, and that was so emotional to see you go through that," DeGeneres said. "We called our friends at Children's Hospital LA, including Billy's surgeon. We have named one of the rooms of the Heart Institute floor in honor of Billy."

Graciously accepting the gift in honor of his son, Kimmel shed some tears, and said: "Thank you very much, it means a lot to me."Wow!"

He later took to Twitter and wrote: "Thank you to my ridiculously generous friend Ellen and the kind and excellent doctors & nurses @ChildrensLA for this beautiful gift in our son's name."

What do you think about the talk show host's special gift?