Coming Out to a Gay Friend

Only a handfull of people know I'm gay: a bishop, a couple of therapists, and a cousin. Each one required much thought and prayer before coming out to them. However, there is one person, a very close friend with whom a spent a few close years each summer that I have not told and continue to debate in my mind on whether or not to tell him. He's gay. He came out to me a few years ago, worried that I would then refuse his friendship. Little did he know how understanding I would really be. Should I tell hime that I am gay? He has gone through so many struggles and I've tried to be there for him, but something has held me back from letting him know that I too am gay. If I tell him, I'm worried it would ceate a bad situation. I finally found out that he has been attracted to me, where I find him very unattractive. I'm worried that he will feel like more of a failure because even though I'm gay, I have been able to marry and have kids and am doing very well. I have been able to keep my attraction to men at bay. He already feels like a failure with everything else in life and I don't want to add to that feeling. I know he's not a failure and have told him many times how much I love and respect him. Also, if I tell him that I'm gay, he may lose hope in coming back to the church. I want to tell him, but am not sure of my motives. I want to tell him how much I really do understand his struggles because I've had them myself. I'm also worried that he would take things too far and tell my wife, or it may even push him over the edge - be too much for him to handle. I'm worried that he would try and develop a relationship with me, and that if I pushed him away, he would feel extreme rejection, something he constantly feels already from most men. Is there any good in telling him I'm gay? So far, my answer to this question has been no.