Present Your Reasons Explain the reasons for your decision. Make this very clear and brief. The company is not so interested in your reason(s). The fact that you have actually communicated to them in a polite manner is just good enough. Therefore, do not stress this aspect. Make it concise. You may even avoid details that you feel are rather personal. However, ensure your reasons are sensible and that they can connect to it. Never give the excuse that you were broke or that it rained. Never blame anyone as the cause of your not showing up. All these are considered lame excuses. If they were really your reasons, you will need to ask yourself if you really want that job. One way to avoid giving details (especially lame ones) is to just say "personal issues" or "personal challenges". This covers almost all reasons, both genuine and lame. Apologize Again After giving your reasons (hopefully genuine ones), you would need to apologize again. The simple reason for this is to drive in the fact that you regret the situation and that you have regards for the company.
If these terms specified in the job offer are too strict or restrictive, it will obviously make you take a step back and consequently seek other options. Other choices You have received more than one job offer for a position you were searching for. In this case, you may want to evaluate the career road map that each job offer may give you. Considering the alternatives, you are going to choose the one that best fits your requirements. Job offer – Salary Given the importance of the salary as the top of the list for your job search motivation, if the salary offered is much below your expectations you would incline to turn down the job offer. Though sometimes taking advantage of the right opportunity with a low salary may result in the best career path in due course, having many options available, salary forms a common factor for turning down a specific job offer. Decision to stay at your current job Sometimes after giving it some careful thought, you may decide to stay in your current workplace until the right opportunity emerges in the market.