Start with warmth. First, acknowledge and show appreciation for the person’s request. Your “yes.” Then, instead of starting with “I’m sorry…,” begin by enthusiastically highlighting whatever your positive priority is right now, and why it’s interesting, important, or meaningful to you. Consider picking out a reason that will also resonate with the person you’re talking to. Your “no.” Explain that this means, with regret, that you can’t do the thing they’ve asked you to do. End with warmth. Perhaps there’s a suggestion or offer you can make without detracting from your real priorities, such as
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