For the first time in the state's highest-profile political race, Democrat Scott Matheson Jr. went after Republican Jon Huntsman Jr. for wobbling - if not flip-flopping - on two school-funding issues.

"I'm hearing a little backpedaling today on No Child Left Behind," Matheson said, referring to Huntsman's previously stated hard-line opposition to the federal education program.

In earlier interviews, Huntsman has said he would fight to rid Utah schools of those federal mandates even at the risk of forfeiting the more than $100 million in aid at stake.

Huntsman did not retract the statement Friday, but stressed he would do everything possible to protect Utah's share of the federal money while fighting to dump No Child Left Behind.

Matheson also criticized the federal program, but said: "I'm not willing to walk away from $115 million. This is money we desperately have to have if we are going to maintain and improve our system."

Matheson also went on the offensive against Huntsman's seemingly fading enthusiasm for tuition tax breaks for parents enrolling children in private schools.

During the debate, Huntsman said he would support the limited "Carson Smith special needs" tax break for parents with disabled children as an experiment or "trial run" of free-market competition for public schools.

But Matheson pointed out that Huntsman, during his successful bid for the Republican nomination, had said he would have signed a much broader tuition-tax credit bill before the Legislature last winter.

"That's not an experiment, that's a step in the wrong direction," said Matheson.

In both instances, Huntsman passed up opportunities to rebut the charges head on.

"I don't think anyone has all the answers out there. All I'm saying is I'm willing to take a step toward a freer market, for allowing more in the way of parental choice," he said.

The Republican spent most of his time trying to hammer home the economic-development theme that has, from the beginning, been the centerpiece of his campaign.

He tried to draw a distinction between his private-business background and the public-sector experience of his opponent, the dean of the University of Utah law school.

Huntsman was for many years an executive in the family chemical business founded by his father, Jon Huntsman Sr. He also served three Republican presidents, including two stints as an ambassador.

"We need a governor who comes from the private sector," Huntsman said. "I fundamentally come from a different background in that regard."

Huntsman also touted his 42-page economic revitalization plan, saying it can become the blueprint of a prosperous future for the Beehive state.

As part of that plan, he promised to scrutinize the tax system to look for ways to simplify it, close unnecessary "loopholes," and ease the burden on small business. He even floated the idea of a suspension of corporate franchise tax on small companies during the first two years of their operations.

Huntsman promised to push for a $10 million to $15 million campaign to promote Utah as a tourism destination, with the aim of attracting 5 million more tourists annually. At the same time, he indicated he would be a frequent traveler out of state, conducting trade missions to recruit new business. California probably would be a prime target, because of lingering corporate woes from the "regulatory reign of terror under Gray Davis," the recalled Democratic governor.

Matheson insisted the next governor's first priority needs to be education, even in the economic development area.

"We can jet off to New York or California or wherever it may be, but the questions that are going to get asked are, 'What is the education system like? And the quality of life.' ''

Both candidates pledged to aggressively tackle Utah highway and transit expansion needs, but neither offered a concrete plan for coming up with the estimated $30 billion required during the next 25 years.

No mention was made of Huntsman's recently announced proposal to move the Utah State Prison. The idea drew applause from Draper residents and some legislators, but was treated skeptically by local officials in communities that could be prospective sites for a new prison.