Breaking up is very hard to do. Always be considerate and compassionate if you are the person who is breaking off the relationship. If you are the one who is being broken off with, try to take it with dignity. It may make the person re-think their decision, if they see you are capable of getting along without them.
Breaking up with someone is never easy, no matter how long you've been together or why you're breaking up. Even if you're the one who wants to break up, many times it's going to be a hard transition for you. There are a few things you can do to make it a little easier. Once you make the decision to break up, set a date with yourself to actually break up with your significant other.
If you don't, you'll keep waiting for the perfect time, and you'll just make it harder on both of you.
Break up in a semi-public place. Try to find somewhere where you have some privacy, but there are other people around to help prevent a messy, overly emotional scene. Be honest with the person as to why you want to break up, but tell them in a kind way, as gently as possible. Don't use the phrases, "It's not you, it's me." or "We can still be friends." because it will just make things worse. You may be able to be friends again some day, but it will take a lot of time and healing. B Plus, if you are still spending time together, it may send mixed signals that you might get back together.
If you are on the receiving end of the break up, take time to do something special for yourself. Spend time with other friends. Keep busy doing things you enjoy. Go to some new places that don't have memories attached to them until you've had time to heal.