It is a peculiar dilemma for all. At some point in our lives, we are faced with the difficult decision of breaking up with the person that we care about deeply, but no longer love. The question most people ask is how to break up with the person without causing too much pain, or psychological damage.
Most men feel too guilty to break up with their girlfriend, postpone it until a later date, and delay the inevitable. Other men simply drop the bomb coldly, without any notice. A man should exit gracefully by planning the break up, to minimize the grief caused to his partner.

It also helps to be nice about the breakup, because you never know who your ex will be talking to (her friends, your boss, potential girlfriends).

The dumper:

As the dumper, breaking up is never easy, especially when you are consumed with guilt. You start to regret making all those promises about riding off with her into the sunset. Breaking up with your girlfriend is a time of disillusionment, primarily because you never planned to break up with her in the first place.

Some men feel guilty about hurting the other person, and torture themselves by staying in the same sticky situation. This is unfair to the man as well as the woman. Remember that if the happiness in the relationship just isn't there for you, then it's probably not there for her either - she just hasn't realized it yet.

Maybe she is too comfortable to make a decision. Don't feel guilty about breaking up, because you'll only be saving both of you a lot of trouble in the long run

The Dumping :

There is no easy way out. The ignore her 'till she goes away approach never works. There is no closure for her, and therapy sessions will soon follow. The I think you're a great girl and I don't deserve you line will seem okay to her at first, but later she will be devastated when she realizes that you lied because you were just being nice.

Honesty really is the best policy. Treating the relationship, and the person, with respect and dignity helps soften the blow. Breaking up is hard to do, but there is only one way to break up with someone; in person. If you don't, you are a coward who obviously has neither the integrity, nor the sincerity, to tell her that your relationship is over.

Telling her in person is never easy, but you owe it to her to break the news to her personally. This means not on the phone, definitely not over e-mail, but rather, in the flesh. Also, tell her ahead of time that you need to talk. This gives her a clue that something is up, and will allow her to prepare for what is coming.