Fox News host Megyn Kelly invited Republican pollster Frank Luntz on her show to attack a negative ad targeting Sen. Marco Rubio (R-FL) without disclosing his financial ties to the presidential candidate.

Fox News anchor Megyn Kelly brought Luntz on the February 2 edition of The Kelly File to discuss Rubio's third place finish in the Iowa caucus. Luntz offered glowing praise for the candidate, arguing that “Rubio is in perfect position” to do well in upcoming primaries. When asked about a negative ad targeting Rubio created by a pro-Jeb Bush Super PAC, Luntz called it “crap,” saying that “all of these ads have failed” and “that money has been wasted”:

FRANK LUNTZ: Jeb Bush will spend when this is all over one hundred million dollars. Unprecedented for a Super PAC. And that money has been wasted. If I was a donor, if I was one of these people who contributed half a million, I would demand my money back with interest. ;All of these ads have failed. They've got another one with Marco's boots and it's done to Nancy Sinatra's “These Boots Are Made For Walking.” It's crap. I don't know any other way. It's not persuasive. It doesn't turn voters. I cleaned up my language for you. I do not want to get thrown off the air. But when I play these ads to these focus groups they use the actual word to describe their reaction. It's a waste of money and it actually helps Rubio and it hurts Bush at the same time. 

MEGYN KELLY (HOST): Oh really? So it has the reverse effect of that intended? 

LUNTZ: Because it makes people angry. They're angry at the person who hosts the ads. You heard the end of that. It says Jeb Bush is a leader. What people hear is Jeb Bush is running a negative ad against his friend, Marco Rubio, and they hate it.

The Wall Street Journal reported in January 2012 that Luntz was hired by Rubio to assist in writing his “100 Innovative Ideas for Florida's Future,” which Luntz and host Megyn Kelly failed to disclose.

Fox News and Megyn Kelly have failed to divulge Luntz's ties with Rubio while inviting him to provide political commentary on several other occasions. During a January 28 appearance on The Kelly File, Luntz lauded Rubio's performance in a GOP debate without any financial disclosure, touting “how well he did on immigration.” Similarly, during a January 7 appearance on Your World with Neil Cavuto, Luntz praised Rubio without disclosure, calling him “the most optimistic, the most focused on the American dream of any of the candidates” and “what the public needs right now.”

News ethicists and journalist have criticized Luntz and his former employer, CBS News for their lack of disclosure of Luntz's relationship with candidates he praises on-air.