David Cameron says his plans to save money in the public sector are "do-able and deliverable" without compulsory redundancies.
The Conservative leader has outlined plans to cut top salaries in the public sector, by ensuring that bosses earn a maximum of 20 times what the lowest-paid person in their organisation receives.
The Tories' adviser Sir Peter Gershon has disclosed that his proposed efficiency savings would involve slashing £2 billion from the public sector payroll, which experts estimate could involve a reduction of 20-40,000 jobs.
Mr Cameron didn't put a figure on the job losses that would result from his decision to spend £6 billion on avoiding Labour's National Insurance rise, but said that the savings could be made by not filling vacancies when they arise.
Gordon Brown is set to use a speech this evening to step up his attack on the Tory policy.
Elsewhere, the Transport Secretary Lord Adonis, has called on Liberal Democrat voters to back Labour to keep David Cameron out of power.
The former Lib Dem councillor, is calling for tactical voting in Labour-Tory marginals, where he says "a vote for the Lib Dems is a vote which helps the Tories against progressive policies".
Day four of campaigning is expected to see the Lib Dems focusing on bank charges on customers' accounts.
Leader Nick Clegg said banks should not be allowed to "profiteer" from people making small mistakes, as his party pledge to stop excessive penalties.
The party's manifesto for consumers will also contain measures to limit charges for bouncing a cheque and cap the interest rates on credit cards.
