The latest Newspoll, published in today's Australian newspaper, shows Mr Abbott has overtaken Ms Gillard as preferred PM for the first time in seven months.
Mr Abbott now leads Ms Gillard 40 per cent to 36 per cent.
Mr Abbott's satisfaction rating remains on 33 per cent, while Ms Gillard's has fallen six points to 30 per cent.
The poll shows Labor's primary vote remains virtually unchanged at 31 per cent, while the Coalition's sits at 47 per cent.
After preferences, the Coalition leads Labor 55-45.
The results are similar to published last week.