Matt Towery

Gingrich needs to explain what he really accomplished as speaker of the House and tell the public the truth about why he resigned -- it was a matter of ambitious politicians seeing an opportunity to rise in the Congress after Gingrich delivered another congressional win for his party, but one not big enough to suit them. Newt seems to think we all know his history, and that is simply not the case. Why does he not look at Romney and say: "You were governor of one state for four years. So was Jimmy Carter -- and the experience gap was obvious once he was elected."

The real prize to be gained in Florida is the support of the many voters who identify with the tea party movement. They badly want to vote against the Republican establishment, but one of these two gentlemen must address their concerns. They want the scale of government reduced substantially. These same voters are sick of regulations and rules. And they want taxes reduced substantially.

No one cares what Romney did with his money ... but they might care if Gingrich would ever point out that he supports a tax rate for everyone that basically reflects what Romney paid, and that just a few debates earlier, Romney tossed out a much higher figure for the top tax rate for workers.

As for Romney, he should label Newt as a lifetime Washington insider. Whether it will stick is up to how deft Gingrich is in replying.

Finally, both men have established themselves as capable of taking on Barack Obama. And Jacksonville's debate will only make that more obvious.

Matt Towery

Matt Towery is a pollster, attorney, businessman and former elected official. He served as campaign strategist for Congressional, Senate, and gubernatorial campaigns. His latest book is Newsvesting: Use News and Opinion to Grow Your Personal Wealth. Follow him on Twitter @MattTowery