outlined in November's Throne Speech, are enhanced by this year's Budget, a Government Senator said on Friday.

However the Opposition lacks "fiscal fundamentals'' which means the Upper House debate on the Budget will not be exciting, said finance spokesman Sen.

Alan Marshall .

Sen. Marshall made the claims as he kicked off the Senate's economic debate on the Budget -- his first.

Meanwhile his counterpart, Sen. Terry Lister (PLP), agreed the economy was generally in good shape except for tourism's slide which Government had failed to halt.

Sen. Marshall stressed the principles, which formed the backbone of Government's action plan for 1997/98, underlined the UBP's commitment to the people of Bermuda.

Government had presented a fiscally sound Budget and continued to wisely manage the Country's resources for the benefit of all, he said.

It underlined opportunity for all, fairness, security, stability and prosperity which were the meat of the Throne Speech, he continued.

The Budget was fair and allowed Bermudians to seize opportunities in a secure and stable environment with the result being prosperity for all, he concluded.

"That is something we can take to the bank,'' said Sen. Marshall.

In contrast, he continued, the Opposition reply to the Budget rang hollow.

"It's like Chinese noodles. It feels good going down but after an hour or two you still feel hungry.'' He blasted the PLP for making lots of promises in their reply but never explaining how they intended to pay for their plans.

Would they cut back taxes, benefits, call on children and seniors to pay for their own hospitalisation or increase land tax, he asked.

"Show me the money!'' he exclaimed. Bermuda's citizens had to ask this of the PLP, he stressed.

Sen. Lister said Government would learn where the money would come from when the Progressive Labour Party took over the Country's leadership.

He agreed Bermuda's economy was in good shape, highlighting the construction industry's turnaround and international business' growth, but noted that it could be better as tourism continued to decline.

The construction boom was providing lots of jobs for people but Sen. Lister warned it should be managed carefully to stop the industry from being a case of feast -- as it was now -- and famine.

International business was also doing very well, he continued, but then there was the "dark side'' of the economy, tourism, whose decline was having a terrible impact on Bermuda.

When tourism was the number one industry in the Country, it helped spread the wealth throughout the community.

However arrival figures were falling, a much heralded marketing campaign -- Let Yourself Go -- had failed and even a new Tourism Minister had done nothing to help.

Meanwhile small properties -- which were mainly owned and staffed by Bermudians -- were being forced to close as Government continued to concentrate its efforts on large properties instead of on niche marketing.

The retail industry was also being hit as visitor arrival figures slipped, he pointed out.

Sen. Lister pointed to moves the PLP would make to save the industry.

He echoed the calls his colleagues in the House of Assembly have given for tax incentives for hotels, including lower occupancy and payroll taxes.

He added that the Opposition would also encourage other airlines not presently serving the Island to fly to Bermuda from destinations without direct air service.

And the PLP would push for the formation of a Bermuda Tourism Authority, promote local entertainment in hotels, develop a plan to boost business in the shoulder tourism season and promote visitor packages for tourists wishing to attend major Island events.

It would also go after the European visitor in a concerted effort to boost room nights, he continued. Europeans were proven to stay longer at destinations and spend more money, he explained.