They will be hoping for a better showing than a year ago when both opted to start their season in nearby Abu Dhabi and, playing together, miserably missed the cut.
This time, both players have already lit the fuse to their new seasons with contrasting fortunes.
Woods missed a third round cut on Saturday at Torrey Pines after matching his worst-ever score on US soil, a seven-over 79 for the most inauspicious of starts.
“I just went home and had a nice day off, worked on my putting a little bit,” he said.
“Just had one of those days and that happens. The longer you play this sport, the more things like that happen.”
In contrast, McIlroy came within a two-stroke rules violation of winning in Abu Dhabi which would have seen him take back-to-back titles following his victory in the Australian Open late last year.
“I have started off the year well,” he said.
“I was a little disappointed coming off the second place in Abu Dhabi. I felt like I should have won but there were a lot of positives to take from the week. I played very well.”
What is sure is that he will be wary of the wounded Tiger, missed cut or no missed cut. The two biggest names in golf have played together in tournaments several times but never down the home stretch in a major.
“It’s great to have him here [in Dubai],” said McIlroy of Woods’ return. “I think he has still got a few good years left so I am looking forward to battling with him down the stretch a few times.”
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