Tiger Woods may guarantee packed galleries but even the oil-rich Qataris cannot afford the former world No 1's appearance fee for the only European Tour event in the Gulf state.

The American's involvement at the January 23-26 Qatar Masters would cost a whopping $US3 million ($3.56m), said Qatar Golf Association president Hassan al Nuaimi.

"Tiger Woods demands $3 million just for an appearance, if he were to compete - which is not worth paying for a tournament of $US2.5 million ($2.97) prize money," he told the Doha News.

Instead, 14-times major winner Woods begins his season at the Abu Dhabi HSBC Golf Championship next week before returning home to compete in the US PGA Tour's Farmers Insurance Open.

Woods finished tied third in Abu Dhabi last year and has never played in Qatar.

Paul Lawrie will defend his title at the Qatar event where the field includes world number four Justin Rose of Britain and American world number nine Jason Dufner.