World No. 1 Rory McIlroy is repeating his game strategy this year by skipping the first event of the new season.He started his 2022 calendar year by participating in the Genesis Invitational in mid-February, missing the first game. In 2023, he will do the same thing by skipping the first event of the season.Rory McIlroy qualified for the Sentry Tournament of Champions by winning the 2022 RBC Canadian Open, but he chose not to compete. View this post on Instagram Instagram PostBut it's all for the best because PGA Tour players can skip one of the 13 elevated events, and Rory McIlroy believes it's better to skip the January event.As a result, only 39 golfers will compete in the tournament, which is set to begin on January 4. The Sentry Tournament of Champions is a charitable event that raises funds for worthy causes. They have raised approximately $3.1 million since 2018 and will continue to play for the best.Sentry Tournament of Champions@Sentry_TOCThe Field is set. Paradise awaits its next champion. 🤙265The Field is set. Paradise awaits its next champion. 🏆🤙Top-ranked golfers from around the world compete in the championship to raise funds. The players were chosen based on their FedEx Cup standings and the winner of the 2022 PGA Tour event.2023 Sentry Tournament of Champions field besides Rory McIlroy The 2023 Sentry Tournament of Champions will feature the best golfers, who have been remarkably amazing on the course this year. Fans will see Scottie Scheffler, the 2022 Masters champion, rising star Tom Kim, Seamus Power, the 2022 Butterfield Bermuda Championship winner, Viktor Hovland, and this year's US Open champion, Matt Fitzpatrick.The Match winners, Justin Thomas and Jordan Spieth, will also compete at the tournament alongside Fortinet Championship winner Max Homa and RSM Classic winner Adam Svensson. View this post on Instagram Instagram PostIt is important to note that the field included 17 of the current top 20 golfers worldwide. It's the first "elevated event" on the PGA Tour 2023 schedule and will feature a purse of $15 million.Besides Rory McIlroy, Shane Lowry is also eligible to play in the tournament but is not competing.2022 winner Cameron Smith will also not return to defend his trophy as he has joined the LIV Golf Series and was suspended from playing on the PGA Tour. However, Jon Rahm, who finished second in the 2022 Sentry Tournament, will compete in 2023Here is the list of all 39 players playing at the 2023 Sentry Tournament of Champions.1. Hideki Matsuyama2. Luke List3. Tom Hoge4. Scottie Scheffler5. Sepp Straka6. Ryan Brehm7. Sam Burns8. Chad Ramey9. JJ Spaun10. Jordan Spieth11. Xander Schauffele12. Patrick Cantlay13. Jon Rahm14. Max Homa15. K.H. Lee16. Justin Thomas17. Billy Horschel18. Matt Fitzpatrick19. J.T. Poston20. Trey Mullinax21.. Chez Reavie22. Tony Finau23. Mackenzie Hughes24. Joohyung 'Tom' Kim25. Will Zalatoris26. Keegan Bradley27. Seamus Power28. Russell Henley29. Adam Svensson30. Scott Stallings31. Cameron Young32. Collin Morikawa33. Corey Conners34. Brian Harman35. Sahith Theegala36. Adam Scott37. Aaron Wise38. Sunjae Im39.Viktor Hovland