Before a record 100,000 plus crowd, Democratic nominee Barack Obama Sunday rebuked John McCain after his Republican foe said he shared the "philosophy" of unpopular President George W. Bush.

Just nine days before the presidential election, Obama again attempted to shackle McCain to Bush’s unpopular Republican economic legacy and tried to rebut attacks on his own tax policy.

Denver Police estimated his crowd at well over 100,000, as people stretched as far as the eye could see, breaking Obama’s previous domestic record crowd, also of 100,000 in St. Louis, Missouri earlier this month.

"Just this morning, Senator McCain said that actually he and President Bush ‘share a common philosophy,’" Obama said.

"That’s right, Colorado. I guess that was John McCain finally giving us a little straight talk, owning up to the fact that he and George Bush actually have a whole lot in common," Obama said.

Obama then listed what he saw as deficiencies of the McCain-Bush philosophy, which encapsulated his main campaign themes heading into the election on November 4 as America battles its deepest economic crisis since the 1930s.

"We know what the Bush-McCain philosophy looks like. It’s a philosophy that says we should give more and more to millionaires and billionaires and hope that it trickles down on everybody else.

"It’s a philosophy that gives tax breaks to wealthy CEOs and to corporations that ship jobs overseas while hundreds of thousands of jobs are disappearing here at home.

"It’s a philosophy that justifies spending 10 billion dollars a month in Iraq while the Iraqi government sits on a huge surplus and our economy is in crisis."

"We can’t have another four years that look like the last eight, it is time for change in Washington."

In an appearance on "Meet the Press" on NBC on Sunday, McCain argued that he had long had major differences on issues like climate change and government spending with Bush.

"Do we share a common philosophy of the Republican Party? Of course," McCain said.

"But I stood up against my party, not just President Bush but others as well and I have the scars to prove it."

Obama spoke on the second day of a swing through vital western battleground states, Colorado, New Mexico and Nevada, after a short break from the campaign trail to visit his ailing grandmother in Hawaii who turned 86 on Sunday.

If he can win all the states that Democrat John Kerry captured in his unsuccessful 2004 presidential bid and peel the three western states away from the Republicans, Obama will be assured of the White House.

Currently, Obama seems to have solidified Kerry territory and leads most polls in the three western states — as well as pressuring McCain in other traditionally Republican states in the east.

The Democratic nominee made a new attempt on Sunday to rebut McCain’s claims that he is a traditional big government, tax and spend liberal, under whom most Americans would be worse off.

Obama said that he would offer tax cuts to 95 percent of Americans, while McCain who has accused him of favoring a "socialist" regime of wealth redistribution would give most tax relief to the rich.

"My opponent doesn’t want you to know this, but under my plan, tax rates will actually be less than they were under Ronald Reagan," Obama said, invoking the Republican president of the 1980s.

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