WSJ -- What is the best way to give notice at a job you haven’t even started? I am an M.B.A. student who was offered a marketing position in December. I accepted the job, telling the company that I would start in September since I was still in school. Now I have a much better job opportunity in high tech, which I would much rather take. I would have a much bigger impact and turn in a better performance at this second job. How can I tell the first employers that I now want to decline their offer?