Rory McIlroy and Lee Westwood both insist only winning will do when they go head-to-head for a Dubai double that could be worth £1.65million.

McIlroy and Westwood, first and second in the European Tour's Race to Dubai money list, are the last pair out in tomorrow's opening round of the season climax — the Dubai World Championship at Jumeirah.

In theory, the 20-year-old rising star and the 36-year-old seasoned professional could play canny games of strategy by keeping a wary eye not only on each other but also on the other two contenders for the title of European No1, Martin Kaymer and Ross Fisher.

However, McIlroy and Westwood both aim to shoot for the tournament first prize of £750,000 and a title bonus of £900,000 over the Greg Norman-designed Earth Course.

McIlroy, who could become the second youngest player after 19-year-old Seve Ballesteros in 1979 to lift the Harry Vardon Trophy awarded to the Tour's top money earner, takes a lead of £115,000 over Westwood into the Championship.

Wherever he finishes, the Northern Ireland golfer will take the crown if Westwood is outside the top seven, Kaymer the top four and Fisher the top two. But he said: “I won't be trying to protect a lead or finish ahead of this guy or that guy. I want to win. If I win, it will take care of everything.”

If that was meant that to sound like a challenge, it is one Westwood will accept. The English Ryder Cup star who in 2000 ended Colin Montgomerie's record run of seven successive money list titles, said: “The Race to Dubai is still in my hands, regardless.

“The difference between first and second place this week is worth more than the difference between Rory and myself in the money list. So if I win on Sunday, I win the money list.”

If Westwood is second he will still be champion providing McIlroy is not first or tied second and Kaymer does not win.

Westwood is frustrated that he has not already done enough to have his name engraved on the Trophy for a second time.

When he first triumphed in the money list nine years ago, he won six qualifying tournaments.
This season he has only taken the Portuguese Masters, and Westwood admitted: “If I'd finished a few events off properly, I could have had a lead of over £1m and this week would be irrelevant.”

The consolation is an opportunity to measure himself against McIlroy, who has become a good friend.

Westwood revealed: “Of course there will be rivalry this week, but there will also be a bit of banter. I enjoy playing with the likes of Rory, who spurs me on. For a long time I had people like Monty and Darren Clarke doing that.

Then youngsters have come in to take their place and I've had to try and keep up with them, form new rivalries with them, use them to up my game.”

Playing immediately in front of McIlroy and Westwood will be Kaymer, the 24-year-old German who might also have secured the money list title by now had he not broken several toes while racing karts in the summer, and Fisher, who hopes he will have an extra special reason to celebrate his 29th birthday on Sunday.

The Londoner, who will need to finish first or second to have any chance of taking the title, is up for the task.

He said: “Regardless of the mathematical permutations, I am here to try and win this week, just like any other tournament.  

“Winning the Order of Merit has been my goal for some time now, and to still be in with a chance of achieving that gives me great confidence.”