McIlroy makes his stateside debut next week at the Accenture World Match Play in Arizona, with much speculation that Woods could choose that event to make his long-awaited return following knee surgery.
The world No1 has not played since last June, when he won his 14th major at the US Open before then immediately undergoing reconstructive surgery.
He is currently regaining fitness and keeping everyone guessing as to when he will be ready to get back on the course for real.
The 64-man Accenture Match Play starts a week on Wednesday, but a decision from Woods is expected by the end of the week.
If there are no withdrawals Woods would open against Australian Brendan Jones, while Dubai Desert Classic champion McIlroy faces in-form South African Louis Oosthuizen.
Talent
The pair would be on course to go head-to-head in the third round.
McIlroy's prodigious talent at the age of just 19 has led to comparisons with Woods.
Mark O'Meara claimed last month that the Northern Irishman was even superior to Woods at the same age.
"Ball-striking wise at 19, he's probably better than what Tiger was at 19," he said. "His technique I think is better.
"Certainly Tiger has developed his game and swing over the years and made modifications to be able to hit the ball pin-high, but Rory is already doing that and he's 19, so he's already a step ahead."
The only all-European clash would be between Swedes Robert Karlsson and Peter Hanson, while Padraig Harrington's first opponent would be American Pat Perez.
Denmark's Anders Hansen leapt into the field for the Match Play after achieving his second victory of the season in South Africa on Sunday.
He went into the Vodacom Championship 65th on the world rankings, knowing only the top 64 claim places, but a closing 65 gave him a four-stroke win.
Provisional draw: (seeded positions in brackets)
(1) Tiger Woods v (64) Brendan Jones; (32) Tim Clark v (33) Retief Goosen; (16) Rory McIlroy v (49) Louis Oosthuizen; (17) Mike Weir v (48) Hunter Mahan; (8) Geoff Ogilvy v (57) Kevin Sutherland; (25) Trevor Immelman v (40) Shingo Katayama; (9) Camilo Villegas v (56) Rod Pampling; (24) Miguel Angel Jimenez v (41) Rory Sabbatini
(4) Vijay Singh v (61) Soren Kjeldsen; (29) Ben Curtis v (36) Luke Donald; (13) Ernie Els v (52) Soren Hansen; (20) Steve Stricker v (45) Dustin Johnson; (5) Phil Mickelson v (60) Angel Cabrera; (28) Zach Johnson v (37) Graeme McDowell; (12) Lee Westwood v (53) Prayad Marksaeng; (21) Stewart Cink v (44) Richard Sterne
(2) Sergio Garcia v (63) Charl Schwartzel; (31) Ian Poulter v (34) Jeev Milkha Singh; (15) Justin Rose v (50) Boo Weekley; (18) Adam Scott v (47) Sean O'Hair; (7) Robert Karlsson v (58) Peter Hanson; (26) Alvaro Quiros v (39) Stephen Ames; (10) Kenny Perry v (55) Matthew Goggin; (23) Paul Casey v (42) Aaron Baddeley
(3) Padraig Harrington v (62) Pat Perez; (30) Robert Allenby v (35) Ross Fisher; (14) Jim Furyk v (51) Anders Hansen; (19) Martin Kaymer v (46) Stuart Appleby; (6) Henrik Stenson v (59) Davis Love; (27) Justin Leonard v (38) Andres Romero; (11) Anthony Kim v (54) Lin Wen-tang; (22) KJ Choi v (43) Oliver Wilson Tweet

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