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"Hi Jane. I have something to tell you. It is hard for me to tell you this, but I thought that if it were me, I would want you to do the same. I saw Bob kissing another woman at x restaurant yesterday. He did not see me, and I did not speak with him. I thought you should know."
I would avoid getting emotional aside from offering a hug if she needs one. Don't get tied up into the name calling or drama. Just be a good friend. You don't want to rile things up any more than they need to be. Chances are she is going to be very upset, very quickly.