Marietta,
It is never easy to dismiss an employee so you are not alone in your feelings. No matter how many times you must take this step, it never seems to get any easier. Preparation is key. Even practicing what you will say helps as does keeping the emotion out of the process. Stick to the facts. Dismissal should rarely come as a surprise to the employee if communication regarding poor performance has been occurring on a continuing basis. I also try to have another management person in the room, usually someone from HR, so there is a witness.
Pat
