As we reported a few days ago all eyes should be on Lib Dem marginal seats.
The Guardian's new ICM poll of Liberal Democrat target seats (possibly the first such study of these seats) came out yesterday evening. It looked at the first 42 seats seats where the Lib Dems need a swing of up to 6% to win.
From the 2005 election result it finds:
CON 35%(-1)
LAB 18%(-5)
LDEM 39%(+4)