How Do I Let Her Down Gently?

Assuming she is not thinking the same thoughts as you, you are going to hurt her any way you do it. I suggest you are simply up front and honest. Nothing you say will make it any easier for her if she is still really into you so the kindest thing is to make the break as clean as possible. She will get over it quicker if she knows without a doubt that it is over.

Obviously this doesn't mean be cruel, but it does mean be firm and explain that as a friend you are not able to commit to her in a fair way. Explain you feel bad about this but feel its important you are able to be up front with her as she is your friend and you don't want to lead her on. Then do all you can to stay away!

B & G