RUBIO: It's like a reality show. Yes.

O'REILLY: Now, when you see these guys on stage and Congresswoman Bachmann, are you like in the flow here?

RUBIO: I have opinions about some of the things they say. It's not that they necessarily got it wrong. It's just that I would have said it differently.

O'REILLY: All right. Who is closest to your opinion of the Republican candidates?

RUBIO: You know, the truth is -- and I know it's going to sound political…

O'REILLY: I know, come on. Who is closest?

RUBIO: Well, they -- no, no, I think they all have elements of things I agree with.

O'REILLY: There's got to be somebody.

RUBIO: Well, for example, I think on the foreign policy realm, I think Mitt Romney is probably closer…

O'REILLY: All right. So Romney on foreign policy.

RUBIO: All right, but you look at but that's probably true of Gingrich who I think is deeply invested in public policy. I have known him for a long time.

O'REILLY: On taxes?

RUBIO: I'm in favor of a flat tax. I have always believed in simplifying the tax code, and I think there are some plans out there to do that, but I'm encouraged that Herman Cain is offering his plan.

O'REILLY: It doesn't hurt to start there.

RUBIO: Well and more importantly it's now forcing other candidates to offer theirs and that's a good thing. If we're going to have a debate in the Republican primary on ideas…

O'REILLY: Right.

RUBIO: …you know, we're going to win this election in 2012. And I think that's what I hope will be. And that's what these candidates are allowing to have happen is that they are engaging in ideas-driven debate.

O'REILLY: What -- what about them punching each other, you know, Perry and Romney?

RUBIO: Look, do we like to see it? No. But you know the Democrats did it and they ran 50-state primary and it didn't hurt Barack Obama.

O'REILLY: So it doesn't offend you when they go after each other?

RUBIO: It's going to happen. I mean, when does that not happen?

O'REILLY: It's amusing though, right?

RUBIO: I don't know if it's amusing. It's part of the process. I mean, we, look, none of us have to be in politics. We can decide to do something else with our lives.

O'REILLY: But you're a pretty feisty guy. If somebody came up to you and said -- I think you would probably go back at them, wouldn't you?

RUBIO: In the most effective way possible, I suppose.

O'REILLY: You know, sometimes passion is good though.

RUBIO: I think it's important to have the record set straight.

O'REILLY: There is focus on you as a possible VP candidate because Florida obviously is a state that the Republicans have to win. And you are a Hispanic-American and the Republicans have to get the Hispanic to at least consider voting for them this time around. So that's -- you are at the top of pretty much everybody's list. Not saying that they are going to pick you, but you are being considered, all right? What do you think about that?

RUBIO: Well, I'm honored by it, but quite frankly I'm focused on my job on the Senate.

O'REILLY: Yes, that's what everybody says.

RUBIO: No, it's true.

O'REILLY: But no, of course, it's true. You know, you're a senator; they elected you to help them in Florida and you have to.

RUBIO: I haven't even been there a year yet.

O'REILLY: OK, and that's what Christie had in New Jersey.

RUBIO: Right.

O'REILLY: But you could get a call. It's very, very possible that you're -- and you're not going to sit here and rule out.

RUBIO: Yes, well let me tell you why I do. No. 1 is because I really -- there are some thing that…

O'REILLY: Are you ruling that out right here on "The Factor"?

RUBIO: Yes, yes.

O'REILLY: I want to get this -- I want to get straight. So no matter who the nominee is for the Republican Party, if they say I would like you, Senator Rubio, to consider being vice president, you are going to say absolutely not, I'm not going to do it?