The Romney campaign will air a negative ad against Iowa frontrunner Governor Mike Huckabee beginning tomorrow. The campaign calls it a “contrast ad” and it will point out the differences between Romney’s record on immigration and Huckabee’s.

The Romney strategy to win relies on a victory in Iowa and New Hampshire and riding that momentum to the GOP nomination. But, with the former Arkansas governor surging in the polls the campaign has decided to turn to negative television ads.

Press Secretary Eric Fehrnstrom released a statement with the commercial, “Mitt Romney has a record as governor opposing illegal immigration. Mike Huckabee has a different record of supporting ‘discounted’ tuition benefits and amnesty for illegal immigrants. We think it’s fair to point out those differences.”

The ad begins by comparing Romney and Huckabee favorably, “Two former governors. . .two good family men. . .Both pro-life. . .both support a constitutional amendment protecting traditional marriage. . .” The ad then takes a negative tone pointing out their differences on immigration, focusing on Huckabee’s support for tuition discounts for the children of illegal aliens.

Huckabee’s defense is that he doesn’t believe children should pay for the sins of their parents and has said that America is a better country than that. The campaign responded to the ad:

“We’re disappointed that Governor Romney favors smearing his fellow Republicans as his primary campaign strategy. But the voters in Iowa are too savvy to fall for such desperate tactics.”

The McCain campaign was quick to issue a scathing statement, even before the Huckabee camp responded:

“News that Mitt Romney will launch a new attack ad tomorrow is another move by a campaign that continues to insult Iowa voters. . . Governor Romney has flip-flopped on several major issues that voters care about. It’s particularly amazing that Governor Romney would attack anyone on immigration when he’s on his third position.”

The release of the ad comes one day after the Univision debate in Miami where the majority of the questions tossed to the candidates focused on immigration. Romney stuck to the same wording on immigration he uses on the campaign trail, but delivered it in a much softer tone than the fiery rhetoric he usually delivers on the stump.

In the first caucus state of Iowa, illegal immigration is the most important topic to Republican voters. The Romney campaign is hoping this ad will score with that electorate and enable him to regain the lead he previously enjoyed.