If a company offers you a job, but you want to turn it down because you received another offer or want to pursue other opportunities, you may not know exactly how to decline the job offer. While it's not always easy to turn down a job, especially if you're grateful for the opportunity, there's a way to do it right. Whether you decline the offer over the phone, by email, or through a formal letter (all of which are appropriate), make sure you show the employer gratitude for the opportunity. Take care to ensure your appreciation is heartfelt, but stay away from overdoing it to avoid sounding insincere. After showing your appreciation, go into why you are declining the job. Make sure this reason is concrete and honest, but keep this response brief. For example, you may state that you are taking another position or have decided to keep your current job. Finally, acknowledge that you will stay in touch with the hiring manager or organization. Or, if that is unlikely to happen, thank the person again for their time and the offer they extended to you.