There is no easy way to break up with someone who cares about you.
Be gentle with them, tell them you feel you are not compatible with each other or something that won't make them feel (excuse my language) like crap basically. You could be doing them a favour by you leaving them first or you could be breaking their heart. Either way in my opinion you should 'let them down easy'. Personally I would tell them you enjoyed your time together whilst it lasted. Even if it was I lie I would feel marginally better.
Good luck with the break up.