PGA Golf odds have not yet been posted for this event.

Each golfer plays heads up against their opponent with the winner advancing to the next round and the loser taking a long plane ride home. The event is set up with brackets and four regions as the golfers play down to a final four and then a championship game.

Tiger Woods has announced he has entered the event; he has won three times and finished second once. Woods last victory came in 2008 over one of this year’s high seeds, Stewart Cink.

Defending champ Ian Poulter is one of the favorites also in the event. Poulter beat Paul Casey in the Accenture Match Play last year. Casey has finished second the last two years of the event and is also a yearly favorite at this point.

Seeding and regional draw are critical in this match play event. The golfer with a high seeding is not necessarily a favorite in this event. Potential match ups for the match play event are Tiger Woods versus Thomas Bjorn, Phil Mickelson versus Brendan Jones and Graeme McDowell versus Heath Slocum.

Potential upset match ups could be Charlie Hoffman upsetting Luke Donald, Bill Haas over Hunter Mahan and can Stewart Cink take down the defending champ Ian Poulter in an upset?

Young Nick Watney is back to defend his title and he loves Torrey Pines. His will be a 20-1 favorite to win again this year. Watney is joined by Phil Mickelson who makes his 2010 debut at Torrey Pines. To say Mickelson loves Torrey Pines is an understatement. Mickelson has won here numerous times and is a 6-1 favorite.

Also in the strong field are Robert Allenby of Australia, Luke Donald, and John Rollins who all are 15-1 to win. Young American pros Hunter Mahan, Lucas Glover, and Ryan Palmer all could be factors at 18-1 odds.

Don’t forget about veteran Ernie Els, who is off to a good start in 2010. Els could be a good play 1t 25-1. A crowd favorite and wildcard pick this week at Torrey could be Rocco Mediate. Rocco loves the course and feels he has a score to settle with it. Rocco tees off at 40-1 odds, and that is just the way he likes it.