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Republican presidential candidate Mitt Romney has admitted his remark that 47% of Americans are government dependent victims was “completely wrong”.

Mitt Romney told Fox News he was committed to “helping the 100%”.

His comments, secretly filmed at a fundraiser in September, were possibly his most damaging campaign moment.

Polls suggest he is back on track after a debate with President Barack Obama this week. Barack Obama has urged him to reveal the true cost of his policies.

Observers say the president is seeking to portray his rival as dishonest about how middle class families will be taxed, while Mitt Romney wants to distance himself from his earlier gaffe.

After the video emerged from the private donors dinner in September, Mitt Romney said his remarks were “inelegantly stated” but did not retract them.

However, Mitt Romey went further in his interview with Fox on Thursday.

“Clearly in a campaign with hundreds if not thousands of speeches and question-and-answer sessions, now and then you are going to say something that doesn’t come out right,” he said.

“In this case I said something that’s just completely wrong. I absolutely believe, however, that my life has shown that I care about 100%… When I become president, it will be about helping the 100%.”

Most observers agree that Mitt Romney won the televised debate on Wednesday. A Reuters/Ipsos poll on Thursday suggested Mitt Romney had a net positive rating for the first time in the presidential campaign.

The poll said 51% of voters viewed him positively, with Barack Obama at 56%. The Republican moved ahead of his Democrat rival on which candidate voters trust to handle the economy, create jobs and manage the deficit.

Many of Barack Obama’s supporters are puzzled he chose not to bring up the 47% comments in the debate, although his campaign has used the remarks in a television advert.

At a rally in Denver on Thursday, Barack Obama urged his rival to tell the “truth” about his own policies.

“The real Mitt Romney has been running around the country for the last year promising $5 trillion in tax cuts that favor the wealthy. The fellow on stage last night said he didn’t know anything about that,” he said.

At a campaign rally in Virginia, Mitt Romney did not respond directly to the president’s criticism.

But he did argue that Barack Obama had failed during the debate to make his case for another term.

During Wednesday night’s head-to-head Mitt Romney repeatedly denied the $5 trillion claim.

Fact-checkers have said that Mitt Romney’s proposal to lower taxes by 20%, abolish estate tax and the alternative minimum tax would reduce revenue by $5tn over a decade.

The Republican has said he would help offset that by eliminating tax loopholes; the non-partisan Tax Policy Center says the sums do not add up.

The candidates went head to head for 90 minutes on jobs, taxes and healthcare.

Opinion polls agreed that Mitt Romney had the upper hand in the debate – the first of three between the White House rivals.

Various surveys gave Mitt Romney a 46-67% margin, with Barack Obama trailing on 22-25%.

The president was criticized for appearing hesitant and subdued, while the former governor – who has been lagging in the race – seemed animated and assertive.

Vice-presidential candidates Joe Biden and Paul Ryan will meet in Danville, Kentucky on 11 October, before the second presidential debate on 16 October.

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President Barack Obama has accused Mitt Romney of being dishonest, after a televised debate that most observers agreed his Republican rival won.

Speaking in Denver, Colorado, Barack Obama urged his rival to tell the “truth” about his own policies.

An estimated 40 million people watched Wednesday’s debate, according to the Nielsen TV ratings service.

The Obama campaign has said there will be some “adjustments” in strategy before the election on 6 November.

A Reuters/Ipsos poll on Thursday suggested Mitt Romney had a net positive rating for the first time in the presidential campaign.

The poll said 51% of voters viewed him positively, with Barack Obama at 56%. The Republican moved ahead of the president on which candidate voters trust to handle the economy, create jobs and manage the deficit.

Barack Obama told a rally of some 12,000 supporters on Thursday: “When I got on to the stage, I met this very spirited fellow who claimed to be Mitt Romney.

“But it couldn’t have been Mitt Romney, because the real Mitt Romney has been running around the country for the last year promising $5 trillion in tax cuts that favor the wealthy. The fellow on stage last night said he didn’t know anything about that.”

Mitt Romney repeatedly denied the $5tn claim during Wednesday night’s head-to-head.

Fact-checkers have said that Mitt Romney’s proposal to lower taxes by 20%, abolish estate tax and the alternative minimum tax would reduce revenue by $5 trillion over a decade.

The Republican has said he would help offset that by eliminating tax loopholes; the non-partisan Tax Policy Center says the sums do not add up.

Barack Obama told Thursday’s rally: “So Governor Romney may dance around his positions. But if you want to be president, you owe the American people the truth.

“So here is the truth. Governor Romney cannot pay for his $5 trillion tax plan without blowing up the deficit or sticking it to the middle class. That’s the math. We can’t afford to go down that road again.”

The Democratic president also mocked Mitt Romney’s plan to cut government subsidies for the PBS television channel that produces Sesame Street.

Mitt Romney said during the debate: “I love Big Bird”, adding that would not stop him axing federal funding to the public broadcaster.

“Thank goodness somebody is finally getting tough on Big Bird,” Barack Obama told Thursday’s rally.

“It is about time. We didn’t know that Big Bird was driving the federal deficit.”

Mitt Romney campaign spokesman Ryan Williams dismissed the president’s attack.

“In full damage-control mode, President Obama today offered no defence of his record and no vision for the future,” he said.

Barack Obama strategist David Axelrod told reporters on a conference call that the campaign would now rethink its strategy.

“We are going to take a hard look at this,” he said.

“I’m sure we will make adjustments as to where to draw the line in these debates and how to use our time.”

Mitt Romney is also back on the campaign trail, appearing at a conservative fundraiser in Colorado on Thursday morning.

Amid sustained cheers, the Republican hopeful told supporters they would have to “go out and knock on doors, and get people who voted for President Barack Obama to see the light and come join our team”.

The candidates went head to head on Wednesday for 90 minutes on jobs, taxes and healthcare.

Opinion polls agreed that Mitt Romney had the upper hand in the debate – the first of three between the White House rivals.

Various surveys gave Mitt Romney a 46-67% margin, with Barack Obama trailing on 22-25%.

The president was criticized for appearing hesitant and subdued, while the former governor – who has been lagging in the race – seemed animated and assertive.

Vice-presidential candidates Joe Biden and Paul Ryan will meet in Danville, Kentucky on 11 October, before the second presidential debate on 16 October.