Don't do it. Just say you have decided to keep it. Whatever you have too. Kids wouldn't understand your hesitation I don't think, so I probably wouldn't go into details about not wanting to give it her. Just think how bad your friendship would suffer if you gave her the kitten and something happened to it - the friendship would turn to enemy real fast. Follow your gut and say you want to keep it or that someone else took her already. If she sees it later you can say they didn't want it and brought it back... Debbie