Three states. Three winners. A divided delegate count. If there is one clarity in the unpredictable, captivating turns of the Republican presidential race, it is this: Anything can happen and Florida, which is next to vote, is wide open.

Newt Gingrich will drop into to Tampa on Monday afternoon for a grassroots rally with all the energy and media glare from his overwhelming win in South Carolina. That night, also in Tampa, he’ll appear in another nationally televised debate, a forum he masterfully used to win over Palmetto State voters.

“Whether it’s a ball game or a political race, momentum counts. And Gingrich has it,” said state Sen. Mike Bennett, R-Bradenton, who is not affiliated with a candidate.

Gingrich’s resurrection comes as the GOP field has narrowed, allowing him to tap into conservative voters eager to settle on a candidate other than Mitt Romney, whom Gingrich has relentlessly pounded as a “moderate.”

Then again, Gingrich could squander it all, as he has before in the lead position. With nine days before primary day on Jan. 31, his surge will be met with negative ads and increased news media scrutiny.

Romney plans to press his organizational advantages in a state that only a couple weeks ago appeared to be the place where he could wrap up the nomination. “I am confident our organization and our early advertising here will more than compensate for that momentum boost,” said Brett Doster, a top strategist in the state.

Romney, who stumbled over questions into his wealth last week, wants to refocus his campaign on the economy and has a roundtable discussion on housing issues in Tampa at 8 a.m. Monday.

His allies in the state were already working to sow doubts about Gingrich as a drag on the ticket.

“There are potential down-ballot implications with a candidate like Gingrich, who is so well defined with Republicans and Democrats, someone who has such a big gender-gap problem, someone who reminds everybody of the 1990s — and not necessarily in a flattering way,” said Florida Agriculture Commissioner Adam Putnam, a Romney supporter.

The focus shifted to Florida on Sunday morning TV. Romney announced on Fox News Sunday that he would release his 2010 tax return returns and an estimate of his 2011 return on Tuesday, and said his reluctance to release them was a “mistake.”

He’s trying to defuse a controversy that dogged him throughout South Carolina. Romney said he would release the returns when they are completed in April, but appeared flustered during debates when asked about the release.

“We’ll put them on the website and you can go through the pages,” Romney said Sunday. “I think we just made a mistake holding off as long as we did. If it was a distraction, we want to get back to the real issues in the campaign.”

Romney’s income in recent years has come largely from investments and he said he thinks he pays taxes at close to a 15 percent rate. The top rate on ordinary earned income is 35 percent.

Romney questioned Gingrich’s record and whether he was too volatile. “He’s not as reliable a conservative leader as some people might imagine.”

Gingrich, who appeared on NBC’s Meet the Press, shook off the questions. “The establishment is right to be worried about a Gingrich nomination,” he said. “We are going to make the establishment very uncomfortable. We are going to demand real change in Washington.”