How to avoid a phone call

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I've been trying to avoid a potential employer because I'm having second thoughts about the job. Initially, I really wanted to work for that particular company because the salary's pretty good. However, after giving it some serious thought, it doesn't really fit into my "ideal job" profile. I know I need to let them know soon whether or not I'm still interested in the position, but can you guys help me out? I just need some ideas on good excuses to use as to why I didn't pick up.