Donald Trump will deliver his third State of the Union address before Congress and the nation on Tuesday evening at the Capitol as a new poll revealed he has reached record high approval ratings.

A Gallup poll shows Trump with 49 per cent approval, the highest this particular survey has recorded since the start of his presidency – and also revealed his approval is at 94 per cent among Republicans, which is a 6 per cent increase from a poll taken in early January.

This new number was revealed as 46 per cent of Americans said in the January 16-29 survey that they are in favor of the Senate voting to convict and remove Trump from office.

It's expected, however, that Trump will ignore the elephant in the room in his remarks.

He will declare that the state of the union is strong, as the two political parties remain bitterly divided over impeachment – and a vote on whether to acquit or convict the president will take place in the Senate the day after the annual address.

But instead of focusing on impeachment – which has monopolized Washington's attention since the investigation was launched in September – the president will spend his hours-long remarks focusing on the 'wins' of his administration while staring down those who want to see him removed from office.

'I've read through the speech and I haven't seen the word impeachment,' White House Deputy Press Secretary Hogan Gidley said Tuesday.

Donald Trump will deliver his third State of the Union address Tuesday night, where the president is expected to declare the state of the U.S. is 'strong' – and the speech will follow a new high approval rating

The speech comes on the same day Gallup released a poll where Trump reached his highest approval rating of his presidency: 49 per cent. The president's last highest approval rating through Gallup with 46 per cent over the summer

'I've read through the speech and I haven't seen the word impeachment,' White House Deputy Press Secretary Hogan Gidley told reporters Tuesday

The speech will come as the nation and parties remain bitterly divided over impeachment. Pictured are the seven House impeachment managers prosecuting him in the Senate trial (from left to right: Hakeem Jeffries, Jerry Nadler, Val Demings, Adam Schiff, Sylvia Garcia, Zoe Lofgren, Jason Crow)

House Speaker Nancy Pelosi, who will sit behind the president for the full remarks, launched the impeachment inquiry in September, and has made it clear her party's prerogative is to remove him from office before the end of his first term

He added while speaking to reporters at the White House hours ahead of the address: 'He's in a great mood, he's ready to talk to the American people.'

Trump touted his high approval on Tuesday, but appeared to be referencing a different poll.

'My Approval Rating in the Republican Party = 95%, a record! Big Iowa win. Approval Rating overall = 53%, a new high,' he boasted in a tweet. 'With our great Economy and other major successes, would be 20 points higher without the phony Witch Hunts and Hoaxes???'

His previous highest approval rating in the Gallup polling was 46 per cent toward the start of the summer.

A senior administration official revealed ahead of the address during a background briefing Friday that the theme of the State of the Union is 'The Great American Comeback.'

The official added that the president would focus on presenting his vision of 'relentless optimism' and will encourage bipartisan cooperation in Congress to build an 'inclusive economy.'

Trump will focus on five different issues or points, the official previewed: the 'blue-collar boom,' supporting working families, lowering healthcare costs, continuing to reform the immigration system and more broadly protecting U.S. national security.

The official also previewed that Trump would focus on five different issues or points: the 'blue-collar boom,' supporting working families, lowering healthcare costs, continuing to reform the immigration system and more broadly protecting U.S. national security.

The official said he didn't want to 'get ahead of what the president will say' during his speech, but also claimed it isn't 'safe to assume anything' about the address.

'I'm not previewing what the President is going to say about that today,' the official told reporters. 'Clearly there's a lot going on, but I'm not going to preview.'

Keeping his focus on the economy could prove to be a winning point for Trump.

A new Morning Consult poll released Tuesday morning shows that the Majority of Americans say the economy is their top issue going into the 2020 election.

In the open-response question to 4,400 Americans, 28 per cent said economic issues are the biggest contributing factor to how they will vote at the ballot box in November.

A senior official revealed Trump will focus largely on the booming economy and job growth – a winning issue according to a new poll that shows the majority of voters feel the economy is the biggest issue going into 2020

Eighteen per cent of respondents said their biggest issue in the elections was national security, 15 per cent said health care issues, 10 per cent said senior issues and 9 per cent said partisanship.

Out of the 20 different responses, the rest all had 5 per cent or less – including environment, immigration, education and guns.

Five per cent of respondents said 'nothing' is their main focus and 2 per cent said 'everything.'

'This will be the first time the President has done one of these while there are people in the Chamber who are wanting to replace him as President,' another reporter pushed. 'How does the President feel about that? Will he mention any of those people or allude to them in any way?'

'I won't preview if he's going to call anybody out because I – but I think the President will be entirely comfortable with that,' the official claimed. 'I think – yeah, I'll just – I'll just say that.'

While the president delivers a hopeful message that focuses on the successes of his administration, about half of the lawmakers listening to his remarks have made it clear they want to kick him from office through impeachment.

On Monday the prosecution and defense presented closing arguments on the Senate floor and on Tuesday senators were given the chance to make remarks in the trial – and these two days followed two weeks of trial in the Senate with a proposal rules portion, opening arguments, senators' question-and-answer sessions and closing arguments.

Wednesday the Republican-majority chamber will vote on the president's fate – which almost certainly will be acquittal.

Although Trump could use the speech to insist he won when the Senate voted against calling new witnesses and prolonging the trial, by the vote occuring a day after the address, he won't be able to use the national stage in front of Congress to take a victory lap.

The president and first lady Melania Trump will also host a few guests, which is commonplace for the president and members of Congress to do during the State of the Union address.

One guest will be Afghanistan Army veteran Tony Rankins, a recovering drug user who is now a construction worker in a so-called 'opportunity zone' in Cincinnati, Ohio.

These zones were created by the Trump administration as part of the 2017 tax cuts and are low-income areas that receive tax advantages to drum up more investment.

The Trump administration has also touted the strides it has made toward decreasing overdose deaths – and last week White House Counselor Kellyanne Conway delivered a rare press briefing where she announced overdose deaths in 2019 decreased for the first time in decades.

Another one of Trump's guests Tuesday night is Border Patrol Deputy Chief Raul Ortiz.

Democratic presidential candidate Bernie Sanders, who was forced to stay back in Washington, D.C. during the impeachment trial instead of continuing on the campaign trail, decided to hold a rally in New Hampshire Tuesday night rather than attending the State of the Union address.

Democratic presidential candidate and Senator Bernie Sanders is skipping out on the State of the Union address, and will instead on Tuesday hold a campaign rally in New Hampshire – the first primary state

Representative Alexandria Ocasio-Cortez, who is campaigning for Bernie Sanders in the 2020 primary, is boycotting the address

The progressive congresswoman claimed that attending would further 'normalize' his actions

Ayanna Pressley, a member of the so-called 'squad' alongside Ocasio-Cortez, will also not attend the address

Maxine Waters, 81, is a frequent target of the president's ire – and she followed suit and joined others in boycotting the address

Mike Huckabee, a Trump defender and father of his former press secretary, made fun of those skipping the remarks – hitting at the fiasco over the still-pending Iowa caucus resorts

THE DEMOCRATS WHO ARE BOYCOTTING DONALD TRUMP'S STATE OF THE UNION ADDRESS Earl Blumenauer of Oregon Steve Cohen of Tennessee Al Green of Louisiana Hank Johnson of Georgia Alexandria Ocasio-Cortez of New York Ayanna Pressley of Massachusetts Maxine Waters of California Frederica Wilson of Florida Advertisement

Sanders isn't the only one skipping out on speech, which is historically attended by all federal lawmakers.

One of his highest profile surrogates, Representative Alexandria Ocasio-Cortez, revealed she will be boycotting the address this year – claiming attending would 'normalize' the actions of what she calls an illegitimate president.

'After much deliberation, I have decided that I will not use my presence at a state ceremony to normalize Trump's lawless conduct & subversion of the Constitution,' the progressive New York congresswoman tweeted.

'None of this is normal, and I will not legitimize it,' the 30-uear-old lawmaker asserted. 'Consequently, I will not be attending the State of the Union.'

She was also joined by fellow 'squad' member Ayanna Pressley.

'The State of the Union is hurting because of the occupant of the White House, who consistently demonstrates contempt for the American people, contempt for Congress & contempt for our constitution. I cannot in good conscience attend tonight's sham #SOTU' the Massachusetts representative tweeted.

Pressley and Ocasio-Cortez are part of a quartet of congresswomen who make up the so-called 'squad' – which also includes Rashida Tlaib and Ilhan Omar.

Although Omar and Tlaib are attending the address, Ocasio-Cortez made sure she clarified the decision to show up was 'personal.'

'This is a deeply personal decision for each member to make, and a choice I did not take lightly,' she said in a tweet attached to her original announcement.

Several other Democrats also announced Monday and Tuesday they will be boycotting Trump's third State of the Union address.

Maxine Waters, who often publicly spars with Trump, tweeted her opposition to the speech shortly after Ocasio-Cortez.

'To think that I would attend the #SOTU to hear the message of an IMPEACHED president is a thought that in no way would be consistent w/ my fight and struggle against this dishonorable president. I will certainly NOT be there!' the 81-year-old California congresswoman tweeted.

Three congressmen – Earl Blumenauer of Oregon (left), Steve Cohen of Tennessee (center) and Al Green of Louisiana (right) – were some of the first Democratic lawmakers to announce they are boycotting the State of the Union address. 'I have chosen not to dignify Trump's parade of lies,' Blumenauer said

There are several Democrats who announced they will be boycotting the remarks from the president.

Steve Cohen, a Democratic representative from Tennessee, said he will participate in the boycott.

'I have not attended prior Trump State of the Union addresses, and won't attended Tuesday night's, because I don't believe the President has the character or veracity necessary to address Congress from that august podium and is not worthy of the dignity and respect accorded to his predecessors,' Cohen said in a statement released Monday.

Earl Blumenauer, who represents Oregon in the House, also announced Monday night that he plans to boycott Trump's address.

'I have chosen not to dignify Trump's parade of lies about health care, his persistent exaggeration, and his personal attacks with my attendance,' he said.

Al Green, who represents Louisiana, won't be attending either.

'Because of an impeached, reckless, ruthless, lawless, shameless, corrupt, & unapologetically bigoted president - who is still engaging in a coverup, the state of the House, the state of the Senate, and the #StateOfTheUnion are divided. I will NOT attend #SOTU2020,' Green tweeted Tuesday morning.

This is the third year in a row that Cohen, Blumenauer and Green will skip Trump's address.

Mike Huckabee, former Arkansas governor, staunch Trump defender and the father of the president's former press secretary, made fun of the Democratic Party and those planning to skip out on the State of the Union.

'House Dems will boycott @realDonaldTrump SOTU speech but will watch on their app built by Iowa Dems. They expect to see it by Friday afternoon,' Huckabee tweeted Tuesday morning.

He is referencing the fiasco in the Iowa caucus Monday night, where the state's Democratic Party built an app for the event that ended up malfunctioning.

Due to the 'inconsistencies' with the app, no winner was announced Monday and Democratic candidates had to leave Iowa without knowing the results.

On the other hand, Trump – who is facing no real competition in the primary – won the Republican Iowa caucus with more than 97 per cent.