THE first 100 days of Michael Howard's reign as Tory leader have been a mixed bag.

He swept into the role like a natural, took the fight to Tony Blair in a more convincing way that Iain Duncan Smith could ever have managed, enticed reluctant financial supporters to return to the fold, and inspired a surge in party membership.

But the rug was well and truly pulled by Lord Hutton, just as the Tory leader was relishing the opportunity to savage the Government over the death of Dr David Kelly.

Around the same time, the attacks on Tony Blair over his tuition fees dilemma were also blunted by the lack of a clear policy the Tories could call their own.

The overall result of those 100 days was that Mr Howard had made progress but flesh needed to be applied to the bones of the Tories' campaign to show him as a credible Prime Minister in waiting.

Shadow Chancellor Oliver Letwin will begin that process today by arguing that a Tory government can make savings of £35billion a year in planned public spending to head off a debt crisis and tax increases.

He has dared to suggest that some taxes could even be cut while maintaining significant investment in hospitals and schools.

We all know, of course, that the proclamations of political parties are to be taken with a large dose of salt - just look at the last Labour manifesto pledge not to meddle with tuition fees.

The problem facing all the parties is that no one believes what they say.

And the electorate will find it particularly hard to swallow the claim that the Tories can save billions while still meeting the primary needs of health and education.

The idea that schools and hospitals will be able to cope with the ever-increasing demands of a growing population, and that we might actually have to pay less for it, simply won't wash.