by Christi Parsons

WINDHAM, N.H. — Republican Rudy Giuliani today said that Mitt Romney was “not one of the outstanding governors” and that he failed to lower taxes or do much else of note while he was in the Massachusetts executive office.

In fact, Giuliani said, the only reason Romney is leading some polls in early voting states is because he has been spending a lot more money than the other candidates seeking the GOP nomination for president.

Asked why he was breaking with his declared plan to keep things positive, Giuliani said that Romney and others started it.

“It’s because they criticized me,” Giuliani said. “Notice I haven’t criticized anyone who hasn’t criticized me. Gov. Romney has been criticizing me for weeks and weeks and weeks.”

The comments came during an interview on his campaign bus as Giuliani traveled to a morning coffee-and-bagel party at the home of some local supporters. Giuliani has devoted more of his resources to a nationwide campaign, while his rivals pursue a more conventional campaign aimed at the voters who will go to the primaries and caucuses in January.

Giuliani says he has spent less than $1 million in New Hampshire, which hosts the nation’s very first primary on Jan. 8. Romney, meanwhile, has poured millions into his campaign here.

That’s why Romney is out front, said Giuliani, not because the former governor has a record to brag about.

He also took a light shot at Sen. John McCain (R-Ariz.), whom he described as a friend and “hero.” McCain’s record isn’t comparable to his as the former New York mayor, Giuliani said, because he hasn’t been in executive office.

“They don’t have the background and experience that I have,” Giuliani said, reserving his sharpest criticism for Romney’s record on taxes and health care.

Kevin Madden, a spokesman for Romney, rejected Giuliani’s assessment.

“The mayor’s nasty side becomes more apparent once desperation sets in, and with all of the slipping poll numbers, it is certainly apparent that these negative attacks are coming for a reason,” Madden said.

“There is only one candidate in this race who has actually achieved health-care reform, and that’s Gov. Romney. Mayor Giuliani can only recite talking points provided to him because he has neither a record or even a basic understanding of how health care markets work or how reform is achieved.”