EXETER, N.H.--While his opponents sparred in the Iowa cornfields, Republican presidential candidate and Sen. Richard M. Lugar (R-Ind.) toured two New Hampshire cities Saturday afternoon in the hopes of bolstering his low poll numbers here.

Despite recent polls showing that he has the support of only four percent of Granite State voters, Lugar insisted he is running "a legitimate, serious campaign" and painted himself as the only candidate willing to address the issues facing Americans today.

"Voters are telling me they are disgusted and say they want a way out," Lugar told the audience at Phillips Exeter Academy. "I am that way out."

While Lugar stressed that he was "running a positive campaign," he blasted opponents Sen. Robert J. Dole (R-Kan.) and millionaire publisher Malcom S. "Steve" Forbes Jr. for "[polarizing] the electorate" with "deliberate distortions of the truth."

"There is only negative campaigning," Lugar said. "There is no content to the debate, only complaints."

Lugar made a special pitch for New Hampshire votes by criticizing the barrage of television ads aired by Dole and Forbes.

Over the past week, Forbes and Dole have aired 516 and 71 ads, respectively, on Boston television stations, Lugar said.

Their media assault, he said, undermines the "spirit" of next Tuesday's primary election here in New Hampshire.

"[Candidates] ought to do most of our campaigning face-to-face," Lugar said. "If this continues, New Hampshire will lose its special place."

Leaving behind what he called "a demolition derby" in Iowa--the site of today's caucus--the senator said he welcomed the opportunity to discuss issues with the voters.

"We need to intellectualize how the world works," said Lugar, who then gave a complex analysis of his proposal to replace the income tax with a 17 percent national sales tax.

The Rhodes Scholar said the present tax system discourages Americans from saving, preventing the capital accumulation needed for long-term economic growth.

Lugar acknowledged that the sales tax may lead to "great dislocations in certain segments of the economy."

But he said the long-term effects of the policy will produce an economic "breakthrough."

Lugar said his sales tax would be revenue-neutral, while other reforms--including Forbes' flat tax proposal--would lead to a $200 billion deficit.

Seeking to distance himself from conservatives in his own party, Lugar also endorsed NAFTA, increased funding for education and a ban on assault weapons