Personally, I like the sandwich method.

First-nice thing (the bread):
"When we first met, I really enjoyed how well we got along. You were outgoing, kind, and fun to be around. It was great when we went....and did..." etc.

Second-the break up (the meat of the sandwich):
"However, it doesn't seem like this is working for either of us anymore, so I think I would rather end it now than draw it out needlessly. I really wish you the best in life."

Last-another nice thing (the bread):
"I hope that we can still be cordial to each other when we see each other. I know I'll never forget what first attracted me to you-your eyes, your smile...." etc.

Then-The Closing. (The Pickle on the side)
"Thank you so much for your understanding. I've really enjoyed my time with you. Take care! BYE BYE!"

Thats pretty clever. But tell me, is it ever that smooth? Or does it end up a really messy sandwhich?

this is great!!!!!! love it!!!! :D

Thanks. Ok, I did it. It wasn't cute or pretty, but at least it's done and it's not like it was that long of a relationship. I'm sad now, but life goes on. Thanks for the advice!