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Dear (Mr/Mrs Jackson),
I wish to formally thank you and the teams at (name of Company) for you generous job offer to fill the position of (Executive assistant/accountant etc.), however, I regret to have to decline the offer at this time.
This decision was a challenging one for me as I was offered another very similar position elsewhere which in the end after much reflection, I believe to be better suited to my needs for the immediate future.
Perhaps our paths will cross again in the future, I appreciate the time and patience taken during the interview process and for offering me a chance to become a part of the company and team.
(Your name & Signature)