The world number four, who won the Pebble Beach event last weekend, will miss out on next week's tournament due to a long-standing injury - opening the door for Fredrik Jacobson to enter the event and face Rory McIlroy.
Brandt Snedeker pulls out of Accenture Match Play with rib injury
The world number four, who in his last three events has come second to Woods, second to Phil Mickelson and then first at Pebble Beach, started feeling soreness in his rib cage at the Humana Challenge last month and had more trouble last Thursday.
Currently on holiday with his family in Hawaii, the world number four will return to his Nashville home later this week and is then scheduled to see a specialist, who has already suggested immediate rest and does not perceive this as a long-term issue.
He hopes to return for the WGC-Cadillac Championship at Doral in three weeks and told the PGA Tour website: "I certainly will miss competing in the Accenture Match Play Championship."
His withdrawal follows that of Mickelson, who is simply taking the week off to be with his family after five straight tournaments
Snedeker's withdrawal will boost the claims of Justin Rose, the world number five, for a top seed spot when pairings are made on Sunday, and will open up a place for Fredrik Jacobson, currently ranked 66 in the world, in the 64-man field.
If there are no more pull-outs Jacobson will take on world number one McIlroy next Wednesday and 65th-ranked Lowry will tackle Woods, while Austrian Bernd Wiesberger is now on standby.
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