The 2023 Sentry Tournament of Champions is almost here. The first "elevated event" on the PGA Tour's new schedule will tee off on January 5, 2023, and conclude on the 8th.Ahead of the event, the PGA Tour has announced the field, which features 17 of the current top 20 players in the world.The Sentry Tournament of Champions’ 39-player field will be headlined by the likes of Scottie Scheffler, Justin Thomas, Jon Rahm, and Matt Fitzpatrick.The event, held at the Plantation Course in Kapalua, will also have players from the top 30 in the FedEx Cup playoffs.Rory McIlroy and Shane Lowry will not be on the field despite being eligible. LIV Golf’s Cameron Smith will be one big name missing on the field. The "elevated event" with no 36-hole cut has a $15 million total purse.2023 Sentry Tournament of Champions fieldPGA TOUR Communications@PGATOURCommsThe 2022-23 PGA TOUR Season resumes at next week’s Sentry Tournament of Champions.39 players, including 17 of the top 20 in the Official World Golf Ranking, are set to compete:28738The 2022-23 PGA TOUR Season resumes at next week’s Sentry Tournament of Champions.39 players, including 17 of the top 20 in the Official World Golf Ranking, are set to compete: https://t.co/vxq9YAjN0PHere is the complete list of players for the Tournament of Champions:Keegan BradleyRyan BrehmSam BurnsPatrick CantlayCorey ConnersTony FinauMatt FitzpatrickBrian HarmanRussell HenleyTom HogeMax HomaBilly HorschelViktor HovlandMackenzie HughesSungjae ImTom KimKH LeeLuke ListHideki MatsuyamaCollin MorikawaTrey MullinaxJT PostonSeamus PowerJon RahmChad RameyChez ReavieXander SchauffeleScottie SchefflerAdam ScottJJ SpaunJordan SpiethScott StallingsSepp StrakaAdam SvenssonSahith TheegalaJustin ThomasAaron WiseCameron YoungWill ZalatorisMcIlroy and Lowry to miss Tournament of ChampionsOne of the biggest names missing from the 2023 Sentry Tournament of Champions field is world No. 1 Rory McIlroy. The reigning FedEx Cup champion will not be in Hawaii as the event is an elevated one. All PGA Tour players can miss one elevated event, and the Irishman has chosen the TOC.It is pertinent to note that McIlroy has only played the TOC once despite the numerous chances in his career. He clinched T-4 in 2019. Considering McIlroy is out of the Hawaii event, the golfer will be playing the WM Phoenix Open, among other elevated events, in 2023.The CJ Cup winner, who is in good form, will be looking to get some well-deserved rest before the 2023 schedule for the PGA Tour starts.World no.3 Cam Smith won’t be in Maui due to ineligibility. The Australian, who moved to LIV Golf earlier this year, was barred from the PGA Tour, among others.Despite playing last year’s TOC, Players Championship, and Open Championship at St. Andrews, Smith is not likely to play anymore elevated or non-elevated PGA Tour events.Shane Lowry is another player in the world’s top 20 who will be missing the TOC. The Irishman is yet to play in the event. Despite being eligible, the golfer chose against playing in the event, much like McIlroy.One of the big returns at the event is world No. 7 Will Zalatoris. Having been out with a back injury for months, the 26-year-old is set to return to the field. Zalatoris will be joined by the likes of Morikawa, Scott, Theegala, Hovland, and Young at the event.