ALBANY – Political war broke out yesterday between Republican Governor Pataki and Democratic state Attorney General Eliot Spitzer as the two sides traded charges over campaign contributions related to insurance giant AIG.

Messrs. Pataki and Spitzer are potential rivals in the 2006 governor’s race. Mr. Spitzer has said he is running, while the governor hasn’t yet said if he will seek re-election.

The sparring began after the New York Post reported yesterday that Mr. Spitzer’s gubernatorial campaign committee has been taking campaign contributions from partners at a law firm representing AIG in investigations by the New York attorney general.

Spitzer spokesman Darren Dopp told the New York Post that while Mr. Spitzer will not accept contributions from companies and individuals under investigation by his office, the ban does not apply to law firms representing those being probed.

The Spitzer spokesman said “the attorney general’s campaign fund-raising policy is more restrictive than required by law and goes well beyond that of any other elected official in New York.”

“It just doesn’t pass the smell test,” the state Republican Chairman, Stephen Minarik, said yesterday. “It’s just not right.”

The tabloid’s report, citing state Board of Elections campaign finance records, noted that between late November of last year and mid-January of this year, Mr. Spitzer’s campaign committee received at least $18,500 from 16 lawyers who work for the New York City-based Paul, Weiss, Rifkind, Wharton & Garrison law firm.

The firm has been representing AIG in connection with investigations by Mr. Spitzer and federal officials into the activities of the insurance giant.

Mr. Spitzer once worked at the law firm and Mr. Dopp said the attorney general still has good friends there who have long supported his political career.