A 12-year-old boy is working odd jobs to raise money for a special Christmas gift – a gravestone for his best friend.

Kaleb Klakulak and Kenneth "K.J." Gross, from Michigan in the US, had been friends since second grade.

However, K.J. died of congestive heart failure after years of chemotherapy to fight leukaemia in May, The Detroit News reported.

K.J. was buried in a family plot at a local cemetery but his mum could not afford a grave marker.

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Kaleb has been raking leaves, collecting bottles and soliciting PayPal donations on social media to help raise more than $3000.

A 12-year-old boy is working odd jobs to raise money for a special Christmas gift - a gravestone for his best friend. Photo / Fox
A 12-year-old boy is working odd jobs to raise money for a special Christmas gift - a gravestone for his best friend. Photo / Fox

He has raised more than $1000 so far and given the money to K.J.'s mother, LaSondra "San" Singleton.

"I love Ms San," Kaleb said.

"I was sad she couldn't afford it.

"I wanted people to be able to find (K.J.'s grave) when they went to see him."

Kaleb's mom Kristy Hall helped him get started with the fundraising effort.

Best friends Kenneth
Best friends Kenneth "K.J." Gross (left) and Kaleb Klakulak (right). Photo / Fox 2

"I really think this is a great thing for Kaleb to focus on and help him with his healing as well as K.J.'s mum, who misses her baby and has to visit an unmarked grave," Ms Hall wrote in a Facebook post about Kaleb's goal.

Ms Singleton said she was overwhelmed by Kaleb's actions and love for her son, even after his death.

She said the boys "were kindred spirits" and "they were like brothers".

"It just speaks volumes to the type of people that they are and it speaks to the type of person that K.J. was," Ms Singleton said.

"He impacted people to where they want to do this for him."