Gov. Davis accused Republican legislators Wednesday of heartlessness toward schoolchildren and the poor because they refuse to support tax increases in a new state budget.

With a budget already more than two weeks late, Davis offered some of his most pointed criticism of the GOP stance. He spoke at a crowded news conference billed as featuring a "major statement" on the budget.

"I will not sacrifice one child's education on the altar of Republican partisanship," said Davis, a Democrat. "I ask the Republicans to reconsider their position. Their unyielding posture against any taxes at any time will have dire consequences for this state."

Earlier this year, Davis frustrated many Democrats in the Legislature when he opposed a bill to increase the car tax because he said the measure would hamper budget talks with Republicans.

The budget battle apparently ended that reluctance. Davis' remarks Wednesday echoed Democratic lawmakers' recent attacks on GOP proposals.

Republican lawmakers accused the governor of contributing nothing to a budget solution. Davis' remarks came just hours before he met with legislative leaders for budget talks.

"That's a new and different budget strategy to me: to announce you have a major statement and then go out and insult the people you need to help solve the problem," Assemblyman Ray Haynes, R-Murrieta, said. "We'll just dig in our heels deeper and say no."

Davis has estimated the state's budget shortfall at $38.2 billion through June 2004 -- or almost $1,100 for every person in the state. The Legislature earlier this year took steps to reduce the gap by about $8 billion.

In the spring, the governor released a $100.4 billion budget proposal that balances the remaining shortfall with a mix of spending reductions, tax increases and borrowing. Assembly and Senate Republicans have produced spending plans that rely on cuts and borrowing, but no tax increases.

Democrats control the Legislature, but California is one of a few states that require two-thirds approval to pass a budget. So Democrats need the votes of six Republicans in the Assembly and two in the Senate to approve a budget.

The budget impasse comes as Davis faces low popularity ratings and the growing threat of recall.

Earlier this week, a poll by The Field Institute indicated that a majority of voters supported ousting Davis. Yet it also revealed that the governor's standing with voters would improve if the state passed a budget.

Davis said the recall is not influencing his budget actions. He also downplayed speculation that recall politics are behind GOP opposition to tax increases.

"The people I'm negotiating with, I believe, want to find a solution. They just have a very different world view than I do and the Democrats," he said.

Senate Minority Leader Jim Brulte said the governor is blaming the wrong people.

"This is the governor who signed the last three budgets that have brought us to the brink of financial bankruptcy," Brulte, R-Rancho Cucamonga, said in a statement. "The idea that somehow those of us who have opposed his overspending are now responsible is logic that is beyond me."

Davis also called on lawmakers to stop working on all other bills and focus on the budget.

But Assemblyman John Longville, D-San Bernardino, said he didn't think stopping work on other measures would produce a budget any quicker.

"The reality is that Republicans refuse to compromise," he said.