Dear [Your Name],
I hope this email finds you well. I sincerely appreciate the job offer for the position of [Position Name] at [Company Name].
After careful consideration and much deliberation, I have decided to respectfully decline the offer. I want to extend my gratitude for considering me as a candidate for this role and for the time and effort invested in the hiring process.
It was a challenging decision as [Company Name] is a fantastic organization, and I am genuinely impressed by the team and company culture. However, I have chosen to pursue another opportunity that aligns more closely with my long-term career goals.
I value the positive experience I had during the recruitment process and the insights gained about [Company Name].
Once again, thank you for your consideration. I hope our paths may cross in the future.