According to ESPN.com, the two-time tournament champion Woods did not commit to playing in next week's WGC-Accenture Match Play Championship in Tucson, Ariz.
It wasn't a big surprise. The world's No. 1 golfer was not expected to appear in this year's tournament after announcing on Dec. 11 that he was taking an indefinite leave from the game.
Phil Mickelson, the world's No. 2 golfer, also will skip the tournament to take a family vacation.
Steve Stricker has been named the No. 1 seed in the match play event. McGowan, from England, earned the final tournament seed. It will be McGowan's first WGC appearance.
Woods has missed the tournament only once since its inception in 1999.
