ALBANY – An upstate Republican who is thought to be America’s tallest politician appears to be positioning himself for a gubernatorial run next year against the state attorney general, Eliot Spitzer.

Assemblyman Pat Manning, an outspoken advocate for upstate economic growth and government reform, announced earlier this year he was starting a political movement aimed at arming voters with the tools they would need to effect government reform. The 6-foot, 11-inch legislator’s group, Stand Tall New York, was to be loosely based on core Republican principles of reduced spending and tax cuts.

The nascent group took on new meaning last week, though, when Mr. Manning tied its mission to a stinging attack on Mr. Spitzer, the presumptive Democratic nominee for governor. Speaking Thursday at a function sponsored by Young Republicans in Manhattan, Mr. Manning challenged Mr. Spitzer to state his position on a variety of issues and suggested a vote for Mr. Spitzer would be a vote for the status quo in Albany.

“Speaking of debate, and dialogue, and taking a stand, tonight I’ll offer a few words of wisdom to the want-to-be governor who goes by the name of Eliot Spitzer,” Mr. Manning said. “Mr. Spitzer, you are not going to sue your way into the governor’s office and you’ll not create jobs by suing every employer out of the state of New York.”

The 14-page speech provided early insights into the attacks that Republicans will probably level at Mr. Spitzer as the governor’s race intensifies in the months ahead. Mr. Manning painted the attorney general as someone who has gained popularity through high-profile settlements while ignoring corruption in state government. Mr. Manning also leveled the criticism that on Mr. Spitzer has not made his positions known on a variety policy issues.

The barb, increasingly common among Republicans in recent weeks, is apparently meant to suggest that the normally combative Mr. Spitzer is reluctant to stake out positions on such thorny issues as Medicaid and tax cuts. The chairman of the state Conservative Party, Michael Long, has repeatedly said Mr. Spitzer will show himself to be vulnerable once policy issues become the focus of the race.

Mr. Manning did more, however, than attempt to poke holes in Mr. Spitzer’s persona. He also seemed to present himself as a potential sparring partner, sending a copy of the Young Republican speech to nearly two dozen political reporters Thursday and announcing the establishment of a Stand Tall New York Web site that invites donations ranging from $25 to $25,000. The site could be an early sign that Republicans will look to the Internet to raise funds for the 2006 race.

With Governor Pataki still not saying whether he will run for another term next year, potential Republican alternatives are forced to be covert. But with Mr. Pataki expected not to seek a fourth term, pressure is building for alternative candidate to step forward. Mr. Manning, who says he supports Mr. Pataki, went as far as he could Thursday toward saying he is ready to run if Mr. Pataki chooses not to.

“I can’t predict what’s going to happen over the next few months,” Mr. Manning told The New York Sun. “Right now I’m just going to try to promote a robust discussion of the issues.” Still, Mr. Manning did not rule out a run. “At the end of the summer, we will look at what we can bring to the table and see what we can go from there,” he said.

In his speech, Mr. Manning compared state legislators to teenagers let loose at a shopping mall with someone else’s credit card. “The spending spree has got to stop,” Mr. Manning said. He talked about his role in helping keep IBM in his Dutchess County district after the company sent signals it was pulling out of New York. He said that Mr. Pataki began the process of economic growth in the state, but that New York is still “just inches off the starting line.”

Mr. Manning provided more clues about his intentions by suggesting that if Mr. Pataki decided not to run, the Republican candidate would be someone whose profile appeared similar to his own.

“It’s not going to be a celebrity-based candidacy,” Mr. Manning said. “It’s going to be one that’s based on broad based appeal, upstate and downstate.”

The comments were an apparent reference to a former governor of Massachusetts, William Weld, whose rumored interest in the governor’s race has generated anemic support in polls among upstate Republicans.

GOP strategists have also said a good candidate would ideally have personal money to invest in a race. Without provocation, Mr. Manning disputed that notion. “I think that whoever runs for the Republican nomination, that the money will be there,” he said.

The chairman of the Republican State Committee, Stephen Minarik, said he has not discussed a potential race with Mr. Manning.

“We have a regular speakers bureau, and he is part of that speakers bureau,” Mr. Minarik said. “I don’t know what he’s talking about, but if he’s talking about Eliot Spitzer he certainly has a big base to discuss from. I think people are wondering just what Eliot Spitzer is all about.”