LAKE TAHOE, Nev. (Reuters) - Casting himself as a "steward of the earth," Republican presidential candidate George W. Bush took on Democratic rival Al Gore's signature issue on Thursday unveiling a $2.3 billion plan to encourage conservation.

 In a picture-perfect setting on the shores of Lake Tahoe with the snow-capped Sierra Nevada mountains as a backdrop, the Texas governor pledged to fully fund the Land and Water Conservation program to the tune of $2 billion over five years and offered a $330 million capital gains tax break for people who voluntarily sold their property for conservation purposes.

 "Since the days of Teddy Roosevelt, there has been a consensus that Americans have a common interest in protecting our natural lands and watersheds," Bush said. "As president, I will speak for that great national goal ... it is our calling as stewards of the earth."

 Bush's claims to be an environmentalist have been ridiculed by many in the movement and challenged by Gore, who has written extensively on the issue, including his recently updated book "Earth in the Balance." The environment also has become a hallmark of Gore's career in Congress and as vice president.

 Critics frequently cite statistics showing Texas to be among the country's worst industrial polluters, 49th in spending on the environment and Houston replacing Los Angeles as the smoggiest city in the United States.

 "GRAND PROMISES"

 Bush hit back at the administration of President Clinton and Gore for making "grand promises" and then failing to deliver. He also criticized its practice of unilaterally putting millions of acres off limits by declaring them national monuments and protected lands without consulting the states, local governments or communities.

 "Problems arise when leaders reject partnership and rely solely on the power of Washington, on regulations, penalties and dictation from afar," he said.

 Charging that the Clinton administration had antagonized many by adopting "the mentality of Washington knows better," Bush proposed the type of cooperation that he said had succeeded in protecting both the claims of nature and the legal rights of private property owners in Texas.

 "It's time to build conservation partnerships between the federal government and state governments, local communities and private landowners ... by inviting them to become part of the solution," Bush told local residents at Sand Harbor State Park.

 He also offered matching grants for states to set up a Landowner Incentive Program to help protect rare species while engaging in traditional land management practices and proposed establishing President's Awards for Private Stewardship to recognize and honor the best examples of private conservation.

 TEXAS RECORD

 Noting that 97 percent of the land in Texas was privately owned, campaign aides said Bush had shown that private management was an appropriate model to conserve land, watersheds and wildlife.

 They said that almost 10 million acres in Texas were under wildlife management plans, that the state had launched its own Landowner Incentive Program in 1997 and during Bush's tenure more than 90,000 new acres were added to Texas state parks.

 Bush chided the Clinton administration for failing to push for the full $900 million authorized for the Land and Water Conservation Fund which was created 35 years ago by Congress to support federal, state and local conservation, natural resource protection and outdoor recreation.

 The LWCF is currently funded at almost $500 million, all of which goes to federal conservation. In addition to nearly doubling this amount, Bush proposed that half of it be provided for state and local conservation.

 Despite his efforts, many environmental groups have endorsed Gore in the Nov. 7 presidential election. On Tuesday, he accepted the backing of the League of Conservation Voters which denounced Bush as a risk to the environment.

 By Patricia Wilson

 LAKE TAHOE, Nev. (Reuters) - Casting himself as a "steward of the earth," Republican presidential candidate George W. Bush took on Democratic rival Al Gore's signature issue Thursday unveiling a $2.3 billion plan to encourage conservation.

 In a picture-perfect setting on the shores of Lake Tahoe with the snow-capped Sierra Nevada mountains as a backdrop, the Texas governor pledged to fully fund the Land and Water Conservation program to the tune of $2 billion over five years and offered a $330 million capital gains tax break for people who voluntarily sold their property for conservation purposes.

 "Since the days of Teddy Roosevelt, there has been a consensus that Americans have a common interest in protecting our natural lands and watersheds," Bush said. "As president, I will speak for that great national goal ... it is our calling as stewards of the earth."

 Bush's claims to be an environmentalist have been ridiculed by many in the movement and challenged by Gore, who has written extensively on the issue, including his recently updated book "Earth in the Balance." The environment also has become a hallmark of Gore's career in Congress and as vice president.

 Critics frequently cite statistics showing Texas to be among the country's worst industrial polluters, 49th in spending on the environment and Houston replacing Los Angeles as the smoggiest city in the United States.

 "GRAND PROMISES"

 Bush hit back at the administration of President Clinton and Gore for making "grand promises" and then failing to deliver. He also criticized its practice of unilaterally putting millions of acres off limits by declaring them national monuments and protected lands without consulting the states, local governments or communities.

 "Problems arise when leaders reject partnership and rely solely on the power of Washington, on regulations, penalties and dictation from afar," he said.

 Charging that the Clinton administration had antagonized many by adopting "the mentality of Washington knows better," Bush proposed the type of cooperation that he said had succeeded in protecting both the claims of nature and the legal rights of private property owners in Texas.

 "It's time to build conservation partnerships between the federal government and state governments, local communities and private landowners ... by inviting them to become part of the solution," Bush told local residents at Sand Harbor State Park.

 He also offered matching grants for states to set up a Landowner Incentive Program to help protect rare species while engaging in traditional land management practices and proposed establishing President's Awards for Private Stewardship to recognize and honor the best examples of private conservation.

 TEXAS RECORD

 Noting that 97 percent of the land in Texas was privately owned, campaign aides said Bush had shown that private management was an appropriate model to conserve land, watersheds and wildlife.

 They said that almost 10 million acres in Texas were under wildlife management plans, that the state had launched its own Landowner Incentive Program in 1997 and during Bush's tenure more than 90,000 new acres were added to Texas state parks.

 Bush chided the Clinton administration for failing to push for the full $900 million authorized for the Land and Water Conservation Fund which was created 35 years ago by Congress to support federal, state and local conservation, natural resource protection and outdoor recreation.

 The LWCF is currently funded at almost $500 million, all of which goes to federal conservation. In addition to nearly doubling this amount, Bush proposed that half of it be provided for state and local conservation.

 Despite his efforts, many environmental groups have endorsed Gore in the Nov. 7 presidential election. On Tuesday, he accepted the backing of the League of Conservation Voters which denounced Bush as a risk to the environment.