How to end a long term friendship

How does one end a long friendship with another? The friend has become toxic to the individual who wants to "break up".
Any thoughts on doing it eloquently?

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PunkRockSuperStar · 61-69, M

When in this situation, I have almost always sent a polite but honest handwritten letter to the person concerned. Some say that's a cowardly approach and it often elicits and angry response, but I'm not obliged to be friends with anyone if they are making me feel uncomfortable or unhappy.