National leader Christopher Luxon's office says a promise to work with "whoever" to get a second term is not a backdown on his stance to rule out the Opportunity party.

While campaigning on the West Coast on Thursday night, Luxon told a gathering of supporters that he would work with "whoever I have to" to retain power, according to The Press.

Luxon has repeatedly ruled out working with Opportunity - including somewhat indirectly in a debate this week - despite the party's rise in polls to the position of potential kingmaker.

However, on Friday morning staff from the National leader's office denied his comments were a backdown.

"Nothing has changed on the TOP rule out," a spokesperson said.

"The PM was referring to NZF and Act MPs in a discussion on ‘strategic voting’ and the need to Party Vote National to get National MPs in cabinet."

Meanwhile, ACT leader David Seymour has hinted at potential for coalition with Opportunity.

Luxon is due to speak to reporters later in the day.