The National Party says it would spend money on nurses, rather than on overhauling the health system.
Thirty thousand Nurses Organisation members will strike tomorrow, after rejecting the latest offer from District Health Boards.
They say pay rates don't attract people to the profession and low staffing levels are stretching them to breaking point.
National's health spokesman Dr Shane Reti told Kate Hawkesby he wouldn't be spending 486-million dollars on health restructuring.
“We’d rather be improving the conditions of nurses, so there is an opportunity cost and a trade-off here that’s quite simple.”