What a difference a day makes in the Iowa polls. A brand new Rasmussen poll showing Mitt Romney surging ahead of Newt Gingrich to take the lead in the Hawkeye state. The Rasmussen survey of likely Iowa Caucus participants has 23% choosing former Massachusetts Governor Romney, 20% for former House Speaker Gingrich, and Texas Congressman Ron Paul in a close third place with 18% of votes.Meantime, a new poll from the American Research Group also has Romney leading in New Hampshire with 35% of support. The ARG survey has Paul in second place with 21%, Gingrich in third with 16% and Jon Huntsman running fourth with 13%.The last best chance for the candidates to woo Iowa voters comes tonight at the Fox News debate in Sioux City, Iowa. It's the last debate before the caucuses and primaries get underway. Bret Baier moderate starting tonight at 9pm Eastern/6pm Pacific on Fox News Channel. What a difference a day makes in the Iowa polls. A brand new Rasmussen poll showing Mitt Romney surging ahead of Newt Gingrich to take the lead in the Hawkeye state.The Rasmussen survey of Iowa voters showed 23% choosing former Massachusetts Governor Romney, 20% for former House Speaker Gingrich, and Texas Congressman Ron Paul in a close third place with 18% of votes.But the survey of 750 likely Iowa Republican caucus participants has a margin of error of +/-4 percentage points, which means the top three candidates are in a statistical dead heat. The last best chance for the candidates to woo Iowa voters comes tonight at the Fox News debate in Sioux City, Iowa. It's the last debate before the caucuses and primaries get underway. Bret Baier moderate starting tonight at 9pm Eastern/6pm Pacific on Fox News Channel.