Eliot Spitzer, the New York attorney general and candidate for governor, writes about a recent trip to Ireland:

Our time in Dublin also afforded the opportunity to observe, discuss, and reflect upon Ireland's economic rebirth. The Irish people colorfully refer to it as the Celtic Tiger, and in Dublin it is most apparent in the city's vitality. Many I spoke with mentioned the great benefits of adopting the Euro, making aggressive investments in infrastructure and education, and the non-stop marketing effort. The boom and growth was overwhelming and it was clear that an aged urban center can be the fulcrum of an economic renaissance. It is a model worthy of significant consideration across Upstate New York in places such as Albany, Utica, Syracuse, Rochester, and Buffalo.

Spitzer makes no mention of Ireland as a European center of high technology, which it is, with companies ranging from Intel to Apple having a significant presence there. He also doesn't say what, if he becomes governor, he would do to lure companies like that to Albany, Utica, Syracuse, Rochester and Buffalo. He doesn't say if he would offer tax benefits. He doesn't say - f he does offer tax benefits - how he would pay for them. Or if he would adopt similar regulatory positions as the Irish government.

Granted, he has a lot of time to come up with the answers to these questions since the election is more than a year off. And his opposition right now seems weak.

But, as the song goes: It's a long way to Tipperary. He may find that out the closer he gets to Election Day 2006.