Not sure, to be honest. Depending on the topic, you could simply say you're uncomfortable with the topic. Or just try your best to change the topic as soon as possible I guess
I'm not sure there is a polite way but if you are in a position where you really need not to hear what someone is saying then probably you are beyond the need to be overly polite.
I've just gotten up and walked away from a conversation before for fear I'm going to say something that going to say something that's going to hurt their feelings or get me in trouble or something like that. So, sometimes it's just easier to excuse yourself from the conversation and leave. Tell them you have to go to the bathroom.
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