The ad, which includes several questionable claims, is one of three new spots that will begin airing Saturday. They are the first Gore ads to attack his White House opponent, though the Democratic National Committee has aired plenty of negative spots on the vice president's behalf.

The first spot, called "Trickle Down," will air in 15 states and goes after Bush's $1.3 trillion tax cut.

"Almost half goes to the richest 1 percent. What trickles down? An average of 62 cents a day for most taxpayers," an announcer says. "The middle class has earned more than trickle down."

But that's misleading because Gore's 62-cent-per-day figure assumes that "most taxpayers" earn less than $20,000 per year.

It represents a tactical shift in Gore's ad strategy, which had revolved around positive messages. Gore is now applying his populist pitch to the heart of Bush's campaign platform, suggesting their contest is a choice between "us" -- average Americans -- and "them" -- the rich.

The second ad, airing in 13 states, promotes Gore's plan to make it easier to pay college tuition.

"Al Gore understands middle class families need help. $10,000 dollars of college tuition tax deductible every year to help middle class families send their kids to college," an announcer says.

Gore's plan would make 28 percent of up to $10,000 deductible, meaning it's worth up to $2,800 per family, per year. The ad doesn't mention that 20 percent of $10,000 in tuition is already deductible, meaning that Gore is only giving families an extra $800 per year.

The third ad is a response to a GOP attack spot on prescription drugs and is airing in states where the Texas governor's argument has made inroads: Florida, Tennessee and Nevada.

"Under Bush, millions of middle class seniors (are) not covered," the ad says.

The Republican ad, which has been airing for about two weeks, wrongly suggests that Gore would force seniors into a government-run HMO to get prescription drugs. It also says it will cost seniors $600 per year, not mentioning that the price won't reach $600 for 10 years.

But the Gore ad also stretches the facts. Although Bush has not said how much his drug plan will cost, Gore suggests it will be more than three times the cost of his plan -- without much evidence.

"Bush relies on insurance companies. They now charge $90 dollars a month. Under Gore, $25 dollars a month through Medicare," the announcer says.

The ad also asserts that under Bush's plan, seniors will be forced into HMOs. Bush would actually give seniors a greater choice of plans -- though some experts believe that new competitive system would make HMOs cheaper and therefore more attractive to many seniors.

But it's the commercial on taxes that is most questionable.

The ad relies on a study by Citizens for Tax Justice, a liberal group that analyzed Bush's tax plan. It concluded that Americans in the middle 20 percent of the income scale -- those making between $24,400 and $39,300 -- would save $453 per year. That works out to about $1.24 per day -- twice the 62 cents that Gore cites.

Gore, discussing "most taxpayers," takes the group's figure for the bottom 60 percent of taxpayers. The group itself has said that Gore is misrepresenting its research.

The "Trickle Down" ad will air in 15 states: Arkansas, Delaware, Florida, Iowa, Louisiana, Maine, Michigan, Missouri, New Hampshire, New Mexico, Ohio, Pennsylvania, Oregon, Washington and Wisconsin.

The ad about tuition savings, called "College," will air in all of the above states but Florida and Maine.