Governor Spitzer, the former Sheriff of Wall Street, played a different role yesterday, meeting with business tycoons in an effort to build consensus for his proposed budget.

“The CEOs are critical allies in this conversation and this effort to restructure our spending and to pivot towards smarter fiscal policy in health care and education and tax policies,” Mr. Spitzer said after the meeting.

The gathering with almost two dozen city business leaders sponsored by the Partnership for New York City — including William Lauder of the Estee Lauder Companies, Charles Prince of Citigroup, and Rupert Murdoch of News Corporation — was at least the second time the governor has indicated a greater friendliness to the business community than his crusading reputation as the state’s attorney general might have suggested.

Late last month, Mr. Spitzer joined Mayor Bloomberg at City Hall to unveil a report warning that the city could lose its spot as a global financial capital unless Washington loosens business regulations.

Yesterday, Mr. Spitzer proclaimed the business community’s opinion “very meaningful to me.”

An associate dean of New York University’s Wagner School of Public Service, Rogan Kersh, said this type of apparent détente has been common throughout American political history when crusaders became executives.

“I’m sure it’s an uneasy marriage” between Spitzer and corporate leaders, Mr. Kersh said. “But both sides need each other.”

Mr. Spitzer’s budget, unveiled last week, proposes changes to the state’s ailing health care system, cuts property taxes, and provides more education aid. The business leaders seemed to endorse the prescriptions that he said “will not always be easy medicine.”

When asked about appearing with Wall Street’s reputed sheriff, Mr. Prince of Citigroup was interrupted by the governor.

“Can I answer that?” Mr. Spitzer joked. “I’m Chuck’s lawyer today. He’s retained me for this purpose.”