委婉派範文：
尊敬的HR：
您好!非常感謝貴公司能夠錄用我!
貴公司的聲譽和文化給我留下了很深刻的印象，我深信貴公司在許多領域都將有極大的發展空間。
但經過慎重的考慮，我覺得目前我所應聘的'職位並不十分適合貴公司的長遠發展，因此不能到貴公司工作，希望您能理解我的安排。
很抱歉給您的工作帶來了不便的麻煩。
如果以後條件允許，非常希望有再合作的機會。
再次感謝您的通知，並祝您和您的公司前程似錦!
直接派範文：
尊敬的HR：
您好!非常感謝貴公司給我發的offer!
但在接到您的offer之前，我已經被其它的公司錄用了，對此我表示非常遺憾，請您諒解!
對您造成了工作上的麻煩和不便，我深感萬分抱歉。
再次感謝您的通知，並祝您和您的公司前程似錦!
英文範文
Dear Prof. ***,
I have not contacted you for a long time. Because I am exhausted by thinking over my application and camparing my offers with each other. I was informed by another top University that I am awarded a RA(the stipend is $17,460 per year and tuition waived). Because your offer will give me a TA with waived tuition fee($1,425 per month for 9 months only if I get a mark more than 230 in TSE, otherwise, I can only get $1,000 per month).
Some friends told me that it is almost impossible for a new Chinese student to pass this test at the first year. It means I can only get $9,000 first year. I think it may not cover my expense in OSU. So after careful considerasion, I am very sorry to tell you that I am not able to accept your offer, though I always regard your supervision as my first choice and the key of my future achievement.
It is not easy for me to write this email. It was you who helped me re-send my application stuff and get a special dealing, otherwise, I may not get this offer from OSU. I really hope you will forgive me for changing my mind, and I sincerely hope it will not cause too much inconvenience to you. If I have the chance to meet you in US someday, I will always regard you as my mentor.
It is hoped that this notification reach you early enough for a rearrangement. Thank you again for all the assistance you have given to me during my application.
Yours Sincerely,