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General guidelines

• Keep it brief. Don't tell them anything they don't need to know.
• Keep it positive. You have kept your mouth shut about things that bother you this long; a few more weeks won't kill you.
• Make it final. You have already made your decision (maybe including family, spouse, etc. in on the process); nothing is gained by being indecisive. You have probably been through a long interview process, you have talked this to death with your family (or whoever) and you have been awake in bed two nights considering the move. But you have made your decision and while you have been taking orders from your boss for quite a while, it is your turn to give the order. "It is time for you to find someone to replace me."

Here's an example
Put your name and address at the top like a resume or use personal letterhead

<Insert today's date>

<Your Boss's Name>
<Your Company's Name>
<Your Company's Address>

Dear <Boss's name>,

It is time for me to move on in my career. Another firm made an exceptional offer and I accepted as I feel it is in my best long-term interests.

I will wrap up most of my projects and administrative responsibilities and will turn over my notes and clean out my desk by 11 am on <insert date>.

I will not entertain a counteroffer, as this company provides an opportunity for me that <current employer's name>cannot provide.

I want to thank you for the opportunity to working with you and I hope I can leave with your good wishes. I wish you and the staff success.

Sincerely,