Yesterday I met with a potential SEO client. We verbally settled on a price and both walked away happy, but now I'm having some serious second thoughts. I don't think that I can meet the promised results for two reasons:

* First, I'm realizing more and more that the required work is outside of my skillset (I know, it was a pretty hasty decision).
* Second, I'm already foreseeing friction between us. The client isn't willing to make necessary changes to her website due to her personal preferences.

All in all, I think that it would be best to end the relationship. I want (need) to handle this gracefully, especially because this client is a very close friend of *another* one of my clients, with whom I am currently in good standing.

How do I best explain this to the client? Over the phone or in writing? (It's a remote job, so I can't meet face-to-face.) Should I include my second reason listed above? Thanks in advance.