Tiger Woods will not play at this year’s Masters.

In a statement on his website, the 14-time major champion said his continuing back rehabilitation had not allowed him to become “tournament ready” and confessed there was still no timetable for his return.

“I will continue my diligent effort to recover, and want to get back out there as soon as possible,” he said.

“I’m especially upset because it’s a special anniversary for me that’s filled with a lot of great memories.”

Woods, who has won the Masters on four occasions and slipped on his last green jacket in 2005, will attend the Champions Dinner on Tuesday and added: “I look forward to seeing a lot of old friends.”

It’s been two decades since he won his first Masters – and first major – at Augusta and Woods said: “Augusta National has been a very important place for me and my family for over 20 years, and while I’m disappointed, it will be good to be back there Tuesday.”