Republican presidential candidate, former Massachusetts Gov. Mitt Romney (L) and Democratic presidential candidate, U.S. President Barack Obama (R) during the Presidential Debate at the University of Denver on October 3, 2012 in Denver, Colorado. - 

Following the presidential debate, voters in the swing state of Ohio weigh in on what issues matter most for the middle class this election and who won the debate.

Kelley Beloff, who works in the health care industry and leans right, says tax rates are impacting her vote, "I am totally middle class...and the big thing for me was hearing Mr. Romney talk about bringing down our taxes. My husband owns his own business, and we pay those individual taxes, and it is very difficult at times to make those tax payments."

Dan Schneider, an elementary school teacher, cites tax deductions as key to the middle class, "I'm still waiting to hear if my mortgage interest deduction is safe...it's the only deduction the middle class gets." Schneider is also concerned about financial reform, "people should know if they make bad investments and they make bad bets and they lose, then there is a penalty for that."

Across the political spectrum, voters are impressed with republican candidate Mitt Romney's debate performance, "Romney came across as someone who is knowledgeable, presidential, and almost as someone that I would want to vote for," says Linda Lee, a retiree and undecided voter.

John Witkowski, a tax accountant who leans to the left, agrees, "Romney kind of won this one, he came off much better than he has in the past. Obama kind of seemed scripted."

Follow Jeremy Hobson at @jeremyhobson