Philip Hammond, the Shadow Chief Secretary to the Treasury, has commented on the financial black holes and policy U-turns in the Liberal Democrats' manifesto.
"There are lots of things in this manifesto that look appealing", he said. "The problem is that the sums just don’t add up".
The Liberal Democrats claim they have been honest by setting out net savings of £10.7 billion a year by the end of the Parliament to help close the deficit. But in fact there is an £11.6 billion black hole in Vince Cable’s numbers, so their plans would actually increase borrowing by £900 million, not reduce it.
Vince Cable has also performed a U-turn on Labour's jobs tax, saying he would reverse it after all. The Liberal Democrats can't have it both ways.
Hammond added that this general election is only going to produce two results: "five more years of Gordon Brown’s tired government making things worse, or a Conservative government led by David Cameron".
"So if you want a greener, more family-friendly, liberal future for Britain then you need to vote Conservative on 6th May".