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Dear Ms. (Walker),
Following our conversation yesterday morning over the telephone, I would like to thank you for offering me the position of (name of position) at (name of company).
I have given this much thought, as the position is one that I know that I would very much enjoy as well as be able to grow in a direction complimentary to my career goals. The challenges and growth within the company are exciting but the salary offer is unfortunately below what I would be happy with.
It has been a hard decision to make, but I have a few other offers available to me that suit my salary goals more.
I wish to thank you for your time, consideration and offer, perhaps in the future or should there be a reconsideration regarding salary, I would be more than happy to listen.
All the best,
Letter for Declining a Job Offer by FreeSampleLetter