Nice ways to say NO

1. "I appreciate the offer, but I must/have to pass this time."
2. "Thank you, but I'm unable to commit right now."
3. "I wish I could, but I have other priorities."
4. "I'm flattered, but I'm going to have to say no."
5. "I'm not able to, but thank you for thinking of me."
6. "That sounds great, but I'm going to sit this one out."
7. "I appreciate you asking, but I cannot make it happen."
8. "I'm already tied up with other commitments, sorry."
9. "I'm not available, but thank you for the invitation."
10. "I've got a lot on my plate right now, so I have to decline."