1. A combination locking puzzle gift box comprising: a drawer; a cover; and a plurality of dials;said drawer being defined by a front wall, a left wall, a right wall, an upper wall, and a lower wall, said left and right walls each having a side flange outwardly formed and extending perpendicularly from the left and right wall's exterior edges, interior surfaces of the left and right walls having a suspended wall therebetween being positioned above said front wall, wherein a resulting space between said suspended wall and said front wall is sized for acceptance of an item which is held within said drawer, said suspended wall further having a locking rib formed and projecting perpendicularly from its front facing surface, said locking rib having a plurality of gaps or notches cut into its length and;
said cover being defined by a front planar wall, a left side wall, a right side wall, and a lower wall, said left and right side walls of the cover having undercut slots, whereby said undercut slots are sized to accept the drawer flanges, wherein said drawer slides linearly into and out of said cover, wherein a depth of said drawer at full insertion into said cover is determined by said lower wall of said drawer coming into contact against said lower side wall of said cover, and the cover's front wall further having an opening, said cover further having a recessed wall formed adjacent to and behind the cover opening, wherein when said drawer is fully inserted into said cover, a clearance exists between the cover's recessed wall and the drawer's locking rib, said recessed wall further having integral means for securing said plurality of dials to said cover, said cover further having a marker formed into said front planar wall, said marker having alignment with said locking rib of the inserted drawer; and
said plurality of dials, wherein each of said plurality of said dials is annularly formed with an opening, each dial being a different diameter with respect to each other, wherein each of said plurality of said dials has a cylindrical locking wall projecting perpendicularly from a rear facing surface of each of said plurality of said dials, wherein each cylindrical locking wall has at least one break or gap along each of said cylindrical locking wall perimeters, wherein the widths of the breaks are greater than a thickness of the drawer's locking rib, and a front facing surface of each of said plurality of said dials having a plurality of indicia positioned in a radial array about a central axis of each of said plurality of said dials, wherein one indicia on each of said plurality of said dials is angularly aligned with and centered to the break in each said cylindrical locking wall and represents one character of an unlocking code, each of said plurality of said dials further having a cylindrical hub wall projecting perpendicularly from a front surface of each of said plurality of said dials and coaxial to each said cylindrical locking wall, wherein the hub walls are used to turn or rotate individual dials, each of said plurality of said dials further having a step formed by offset diameters of the locking wall and a hub wall, wherein said step formed on one of said plurality of said dials provides support to the subsequent dial of smaller diameter, wherein an inside diameter of said hub wall has a close fit to an outside diameter of the subsequent dial of with the smaller diameter, wherein said plurality of said dials has an ability to concentrically nest and stack upon each other, and wherein the cover opening accepts and has a close fit with said cylindrical locking wall of the largest dial, wherein a stack of nested dials are assembled and supported by the front wall of cover, whereby the largest dial is positioned flush against the front wall of said cover and the smallest dial is at a relative position furthest from said cover, wherein said cover secures the dials and cooperates with and attaches to the smallest dial, whereby all of the dials are secured to said cover and wherein the dials' rotational axes are perpendicular with respect to both the longitudinal orientation of the locking rib and direction in which the drawer is inserted or withdrawn from the cover, and wherein the dials' cylindrical locking walls protrude behind the front wall of said cover to a depth which lies in front of the cover's recessed wall, and with said drawer fully inserted into said cover, the dial locking walls are concentrically spaced and positioned to intersect through the corresponding gaps of the drawer's locking rib;
wherein, an unlocked condition is defined when all characters of the unlocking code on said plurality of dials are aligned to the cover marker and the breaks of each cylindrical locking wall are rotated to the top of the locking wall relative to the cover marker and the breaks of the locking walls are aligned with the drawer's locking rib, whereby in said unlocked condition, said drawer may be freely inserted into or withdrawn from said cover, and a locked condition is defined by one or more unlocking code characters misaligned with the cover marker and at least one full portions of the dial cylindrical locking wall intersects the gap of the drawer's locking rib, thereby preventing said drawer from being withdrawn from the cover and thus securing said item held within the drawer.