adding a new pet

Absolutely not impolite at all, actually very polite as you know that pets need lots of love and nuture and when pet owners do not take the time to give their pets all they need it becomes a great problem. Thank you friend very politely and say it would not be fair for the pet as you at the current time cannot provide the care it so deserves. That you would rather the pet be in a home where it receives all the love and care it quite deserves. You friend would understand as this is why she is offering the pet. Maybe suggest someone that may be able to take in the pet.

very wise i recently got my girlfriend a japanese akita puppy, she has wanted one for years but ive always said no, already having a minni terrier myself, asn the size to wich the akita has grown is redonculous lol we are having to move from a flat to a house wich is far more expensive, so very sensible of you

You are right, when you are not ready for the pet, it's better not to have it with you. Frankly speaking, taking care of a pet, especially a dog is not easy, it's like taking care of a baby. When she is sick, you need to bring her to see the doctor, you need to take care of her. Everyday, you need to prepare food and water for her. More importantly, you need to spend time with her, play with her or take her for a walk. Time and money will be spent quite a lot on the dog. So, I think you are doing something good not to accept the dog when you are not ready. But, of course, if you think you can really take care of the dog, she'll be a really nice companion.