Western Wats' calls initially sound like a poll but then pose questions that cast Romney in a harsh light, according to people who received the calls. In politics, this type of phone surveying is called "push polling" — contacting potential voters and asking questions intended to plant a message, usually negative, rather than gauging real attitudes.

A spokesman for the company would not comment on whether it made the calls. "Western Wats has never, currently does not, nor will it ever engage in push polling," its client services director, Robert Maccabee, said in a statement released Thursday night to the AP.

The 20-minute calls started on Sunday in New Hampshire and Iowa. At least seven people in the two early voting states received the calls.

Among the questions was whether the person receiving the call knew that Romney was a Mormon, that he received military deferments when he served as a Mormon missionary in France, that his five sons did not serve in the military, that Romney's faith did not accept blacks as bishops into the 1970s and that Mormons believe the Book of Mormon is superior to the Bible.

"It started out like all the other calls. ... Then all of the sudden it got very unsettling and very negative," said Anne Baker, an independent voter from Hollis, N.H.

In Iowa, Romney supporter and state Rep. Ralph Watts got a call on Wednesday.

"I was offended by the line of questioning," Watts said. "I don't think it has any place in politics."

Romney's Mormon faith has been an issue in his presidential bid, especially with conservative evangelicals who are central to his strategy to cast himself as the candidate for the GOP's family values voters.

Baker, who got a call in New Hampshire, said the caller initially wouldn't tell her who was behind it. Eventually, Baker was told the caller was from Western Wats.

Last year, Western Wats conducted polling that was intended to spread negative messages about Democratic candidates in a House race in New York and a Senate race in Florida, according to reports in The Tampa Tribune and the Albany Times Union, which also said Western Wats conducted the calls on behalf of the Tarrance Group.

That Virginia-based firm now works for Romney's rival, Rudy Giuliani. The campaign has paid the firm more than $400,000, according to federal campaign reports.

In his statement on behalf of Western Wats, Maccabee said the company was not currently conducting "any work for ... The Tarrance Group in the state of New Hampshire or Iowa, nor have we for the period in question."

Maccabee added that confidentiality agreements prohibit the company from commenting on specific projects or clients.

Giuliani spokeswoman Katie Levinson said, "Our campaign does not support or engage in these types of tactics and it is our hope other campaigns will adhere to the same policy."

Ed Goeas, chief of the Tarrance Group, said there is no connection between the Giuliani campaign and Western Wats.

"I know absolutely it's not us," Goeas said. "I can say with absolute, no, it's not us."

Western Wats also worked for Bob Dole's presidential campaign in 1996. Employees said they used such calls at that time to describe GOP rival Steve Forbes as pro-abortion rights.

New Hampshire law requires that all political advertising, including phone calls, identify the candidate being supported. No candidate was identified in the calls.

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Contributing: George Merritt, Associated Press; Bob Bernick Jr., Deseret Morning News