Rory McIlroy will sit out next month's Tournament of Champions despite its status as one of the PGA Tour's "elevated purse" events.

The world number one is absent from the confirmed field of players set to take to Kapalua's Plantation Course for the traditional season opener on January 5.

The Tournament of Champions is one of several events with an increased pot, in what is viewed as an effort to combat the lucrative pay-outs offered by LIV Golf.

McIlroy, a vocal critic of the breakaway last year, will not be on hand for the curtain-raiser, however, having opted to pass on the event.

PGA Tour members are allowed to skip one "elevated purse" event per season, with the Northern Irishman opting to bow out of the tournament in Hawaii this time around.

It means he has still made just the one visit to the event, having finished T4 in 2019.

Three of last year's major winners will compete however, with Scottie Scheffler, Justin Thomas and Matt Fitzpatrick all included in the field.

11 first-time winners are included from 2022, while eight of the world top 10 and four FedExCup champions also make the cut, though Open Championship winner Cameron Smith is absent after his LIV Golf defection.

McIlroy is also expected to skip the Abu Dhabi HSBC Championship in January, where he started his campaign this year.

The four-time major winner is set to start his campaign on the DP World Tour instead, with the Dubai Desert Classic, where he is a two-time previous winner.