There’s a time…

The third entry from MSN – Say this, not that: 5 ways to give feedback that gets results:

3. Say this: “I’d like to offer you some feedback on this report, is that OK with you?” Not that: “Your report was …” Whenever possible, request to give feedback. Not only will your employees appreciate the gesture, but they’ll be more likely to take the feedback into consideration and apply it to try to improve.

People need to be receptive to feedback for it to be useful.

This is one reason Toastmasters is so effective.  The speaker is expecting feedback.

I would go a step further though.  “I’d like to offer” is the wrong approach.  It is too “me” focused.  The feedback is about the other person, not you.  Instead, I suggest you say something like, “Let me know if you would like to hear my feedback on your report.”