WACO, TEX., FEB. 24 -- Rep. Richard A. Gephardt (D-Mo.), buoyed by his second Midwest victory of the month, moved south today lambasting Massachusetts Gov. Michael S. Dukakis and Sen. Albert Gore Jr. (D-Tenn.) in his toughest, most personal attacks of the Democratic presidential race.

Speaking at a "Super Tuesday" kickoff here, Gephardt called Dukakis "the candidate with the most money {and} the least message. He is running on his resume; he talks as if he could -- and we should -- transform the country into a clone of Massachusetts."

Gore's claim for the presidency "seems to rest primarily on an accident of geography," Gephardt said. "He appears more interested in discussing where he comes from than where he stands. He has offered a campaign of tactics of political argument -- and has talked more about what is wrong with the Iowa caucus than what is wrong with the national economy."

The toughly worded speech represented an abrupt change of tactics for Gephardt, who has been repeatedly on the defensive since his victory in the Iowa caucuses Feb. 8.

It came at a hastily arranged and sparsely attended breakfast hours after Gephardt won the South Dakota primary, his second victory of the nomination contest, and finished fourth in the Minnesota caucuses.

The Gephardt campaign moved into the Super Tuesday, 20-state extravaganza under-financed, trailing Dukakis and Gore in southern polls and wanting to reframe the race in more favorable terms.

"For six weeks someone was taking shots at Dick Gephardt every day," said deputy campaign manager Joe Trippi. "We decided it was time to talk about how we viewed the race."

In the March 8 voting, Gephardt regards Texas, Oklahoma and Louisiana as states where his populist message and support of a tough trade policy and an oil import fee will sell particularly well. He used the speech to differentiate himself from his rivals on these issues.

"Gov. Dukakis talks competence; Sen. Gore talks strength. But there is nothing competent or strong about a trade policy that fails to defend America," Gephardt said.

He lumped Dukakis, who won Tuesday's Minnesota caucuses, and Gore, who has concentrated his efforts in the South, together for much of his criticism. He charged both with conducting evasive, issueless campaigns that "drown" voters "in generalities" and "distract" them from fundamental questions.

On economic issues, he said, paraphrasing a famous George Wallace line, "there is hardly a dime's worth of difference" between the pair. Dukakis' answer to the budget deficit is to "hire more IRS agents" and Gore "has offered us no budget solution at all."

"The Gore-Dukakis approach is worse than an evasion," he declared. "It invites a post-election round of income tax increases and federal cuts in Medicare and Social Security.

"Democrats cannot win as the party of high taxes, and we do not deserve to win or to govern if we become an agent or an accomplice in subverting Social Security," he added.

But Gephardt directed his harshest words at Dukakis, whom he described as "the favorite" of "establishment" editorial writers and "elites." He charged that Dukakis' foreign policy experience "consists almost entirely of negotiating with the governor of New Hampshire"; that Dukakis promotes a "Yuppie Party"; that he "waffles" on issues, and that one of his "solutions to the farm crisis was for farmers to diversify -- to grow blueberries, flowers and Belgian endive."

"We cannot prevail as a Yuppie Party, or simply by bashing the Republicans on issues where the voters may share our positions but not our passion, or by offering the technocratic argument that we can administer the status quo with a little more efficiency, or a little more compassion," he said.

Gephardt has previously attacked Dukakis in television commercials and has had sharp words about Gore in debates, but often goes days without mentioning his rivals by name. Today's speech was first time he has let loose such a barrage of criticism in a prepared address.

Gephardt today also released a five-page "fact sheet" purporting to document "zigzags" in Gore's voting record. Gore, appearing today in Dallas, denounced the attacks as "nonsense." Dukakis, in Massachusetts for the day on state business, said through campaign aide Leslie Dach: "We welcome a comparison of the candidates' records but first we need to know which of Dick Gephardt's records he's talking about," a reference to allegations during this campaign that Gephardt has had numerous positions on issues throughout his career.

Gephardt had nothing to say in the speech about Sen. Paul Simon (D-Ill.), who has made the most damaging attacks on his record, and only praise to offer of Jesse L. Jackson, whom he said was "speaking to fundamental questions."