DearXX:Thank you very much for your kind offer. Its my pleasure to hear about this exciting news. I really believe the internship in your department will be a matter of extreme importance to my future career. However, after careful thought to internship, I think my first internship should be more in line with the direction of my future job, so Im so sorry to tell you that I cannot be an intern in your department , Its a pity that I can not work under your leadership. I hope I dont bring any inconvenience to you later, if any, sorry for this.Thank you very much again.Sincerely.xxx