The Health Secretary has insisted the Conservatives can fund their pledge to inject an extra £8 billion a year into the NHS by 2020.
Both Labour and the Liberal Democrats have attacked the announcement as an "unfunded" spending commitment.
By 2020.. we'll have a million more people over 70 and Conservatives want to make sure every single on of them is treated with dignity, respect, the kind of care we would all want for our parents and grandparents. We can fund that extra money for the extra doctors and nurses to do that because we've turned around the British economy, a thousand jobs being created every single day, all those jobs are people paying taxes, their companies who are paying taxes and we can have the confidence with that economic plan that we can put resources into the NHS.
The NHS has become a key battleground for the political parties as election day moves ever closer.
Labour is to launch its Health Manifesto which it says will "put personalised care at its heart".
The Conservatives have upped the ante in the key election battleground of the NHS but are accused of issuing an "unfunded" spending pledge.