Bogged down in a dispute over a $38 billion state budget deficit, Gov. Gray Davis and legislators are losing support among Californians while a proposed recall of the governor is gaining steam, a poll released today says.

A survey conducted by the Public Policy Institute of California and the James Irvine Foundation also found voters strongly opposed to new taxes except for taxes on cigarettes and concerned about cuts in education programs.

"Californians' trust in government to do what is right is at its lowest level since the PPIC statewide survey began in 1998,' survey director Mark Baldassare said.

Only 34 percent of Californians said they trust the government to do what is right with 60 percent saying they can trust it only some of the time.

The poll of 2,003 California adults was conducted May 22- June 1 and has a margin of error of plus or minus 2 percentage points.

For Davis, the worst news is the opposition to how he is carrying out his job.

La Verne resident Brian Roth said he's unhappy with Davis' proposed tax increases.

"All I can say is I don't think it's fair we have to pay more taxes because a bunch of fat cats in Sacramento made bad decisions,' said Roth.

San Dimas resident Amy Ling said Davis seems to accomplish little.

"I guess I'm frustrated with him. We keep hearing about the budget problems but it seems nothing's happening,' Ling said.

Three out of four likely voters 75 percent disapprove of his performance on the state budget and taxes. Among Californians in general, 64 percent disapprove of his overall job performance, compared with 60 percent who disapproved in February.

In October 2002, however, 52 percent of state residents said they approved of Davis' performance.

Now, nearly half 48 percent of those surveyed say they would support a recall of Davis, Baldassare said.

However, 52 percent said they do not think a recall would make any difference in solving the budget problem.

There is a strong partisan breakdown on the issue as well, with 57 percent of Democrats opposed to the recall but 75 percent of Republicans supporting it.

"This deep partisan split is evident almost across the board,' Baldassare said.

Davis opponents have collected some 600,000 signatures toward their goal of 1.2 million petitions to qualify a special election to recall the governor.

"This pretty much confirms what other surveys are showing,' said Teri O'Rourke, a spokeswoman for the recall organizers. "What it also shows is continuing momentum and, in politics, momentum is one of the most important factors to consider.'

But Davis campaign spokesman Roger Salazar disputed the interpretation.

"We don't think the numbers show any overwhelming desire on the part of Californians to use recall as a resolution of this problem,' Salazar said. "Also, the opponents of the governor have had an all-out media blitz against him. We have just started to fight back and fill the vacuum.'

Davis has been pushing a combination of tax increases and borrowing as a way to balance the budget, while Republicans have balked at any tax hikes.

The PPIC survey found that voters only support an increase in cigarette taxes, and oppose any hike in income or sales taxes or returning the vehicle license fee to its full rate.

Baldassare said there is support for borrowing money to cover the deficit, but there is concern on how that would be repaid with a split over a sales-tax increase or using existing revenues.

Even with the state's financial problems, the survey found 82 percent are opposed to cutting education, with strong majorities also against reductions in spending on human services, colleges and transportation projects.

"What this shows is people agree with the governor on keeping programs that are crucial to the state's future,' Salazar said.

"We recognize people are upset and Gray Davis is the easiest target. Republicans are being recalcitrant in moving this budget forward. If you asked people if they wanted to recall the Legislature, they probably would support that as well.'

Kris Vosburgh of the Howard Jarvis Taxpayers Association, which has endorsed the Davis recall but is not actively working for it, said he agrees with the poll's main findings against higher taxes.

"There are over 100 proposals to raise taxes and we are fighting all of those,' Vosburgh said. "We don't feel it's a partisan issue. It's a competency issue.'

The poll also confirmed a number of past findings regarding structural change in the government - such as a keeping the two-thirds requirement in place for legislative approval of the budget rather than a simple majority vote in both houses.