From the Times writeup of the new poll:

“Iowa polls this early are notoriously unreliable in terms of predicting the outcome; that said, this poll suggested volatility on the Republican side, with evidence that Mr. Huckabee is well-positioned to present an intense last-minute challenge to Mr. Romney, who has worked for a year to assure himself a solid victory in Iowa on Jan. 3.

Among Republican caucusgoers, 27 percent said they would support Mr. Romney, while 21 percent said they would support Mr. Huckabee and 15 percent said they would support Mr. Giuliani. But two-thirds of Mr. Romney’s backers said they could change their mind, a strikingly large number; by contrast, half of Mr. Huckabee’s supporters said they could change their mind. And nearly every one of Mr. Huckabee’s poll measures in Iowa, where he has focused most of his resources, was encouraging: 50 percent of respondents had a favorable view of him, compared with 7 percent who said they viewed him unfavorably.

None of the Democrats has a statistically significant lead in Iowa: Mrs. Clinton has the support of 25 percent of respondents, Mr. Edwards 23 percent and Mr. Obama 22 percent. Gov. Bill Richardson of New Mexico, who has waged a spirited campaign in the state, was named by 12 percent of Democratic caucusgoers.”

In New Hampshire, the Times/CBS polls show Clinton and Romney with more commanding leads. But the New Hampshire numbers and the national numbers may change quickly after the real Iowa results come in.