PONTE VEDRA BEACH, Fla. -- Rory Sabbatini apparently never got the memo. Calling out Tiger Woods is simply not a good idea, as several players have learned the hard way. It's like challenging the IRS to find something wrong with your tax return; no good can come from it.

And yet Sabbatini said it anyway, contending that Woods is more beatable than ever upon shooting his own 5-under 67 in the first round of the Players Championship.

His comments come just four days after shooting 74 while paired with the world's No. 1 ranked player during the final round of the Wachovia Championship, where Woods won for the ninth time in his last 12 starts on the PGA Tour.

"The funny thing is, after watching him play on Sunday, I think he's more beatable than ever," Sabbatini said. "I think there's a few fortuitous occasions out there that really changed the round for him. And realizing that gives me even more confidence to go in and play with him on Sunday again."

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Sabbatini followed his opening-round 67 with some inflammatory remarks about Woods.

Meanwhile Phil Mickelson, never one to back down to a challenge, continued his more humble pursuit of Woods, matching Sabbatini's opening-round 67 at TPC-Sawgrass to grab a share of the lead.

Woods was eight strokes back after his first round without a birdie since the 2003 Masters. He had three three-putt greens and hit just nine in regulation. Still, it seemed a bit silly for Sabbatini to be challenging a 12-time major winner.

A 31-year-old South African with three PGA Tour titles to his name, Sabbatini has obviously been emboldened by his good play of late, although he's always been outspoken and never shied away from taking players to task for things such as slow play.

He led briefly during the final round of the Masters before tying for second, then shot a final-round 64 at the Byron Nelson Championship to tie for third. Last week, his third-round 64 put him in the final pairing with Woods, a position he welcomed.

Neither Woods' victory nor Sabbatini's struggles did anything to chip away at his confidence.

"A lot of people have commented in the past when people play with Tiger, they stand and watch the show and not participate," Sabbatini said. "I'm not someone to participate to watch the show. I'm there to participate to win. I want to be paired with Tiger in the last group on Sunday here this week. ... I want Tiger. Everyone wants Tiger. I want him to pick it up and we'll be there late on Sunday."

Undoubtedly, Mickelson wants Tiger, too. He just has a different way of going about it.

He has hired Woods' former instructor, Butch Harmon, to help him work through the swing flaws that keep him from consistently hitting his drives in the fairway. Perhaps more importantly, he makes sure not to antagonize his rival, being more deferential than adversarial.

"[Woods] has won 57 events, and if I play another 10 years and I'm fortunate enough to win 20 events and win seven more majors -- which would be incredible -- I would have 50 wins and 10 majors and I still wouldn't be where he is at," said Mickelson, who is coming off of consecutive third-place finishes since starting to work with Harmon.

"It's not that I am trying to catch up to Tiger," he continued. "I love the fact that I get to play against probably the best player that's ever lived and compete against him in his prime. Not many players can say they have a chance to do that. When I do win tournaments, when I do win majors, it adds more credibility."

Sabbatini's credibility would get a boost if he were a bit closer than 54 victories behind Woods or had a single major title to his name. Or if his 67 on Thursday was more than just his second sub-70 round at the Players, where he has made the cut just one previous time.

Maybe it helps him to talk tough.

"I've seen Tiger when he hits the ball when and I've seen Tiger when there is not a facet of his game that you look at and you're not amazed," Sabbatini said. "I think Sunday he struggled out there. He had to battle for that win. And I think that made me realize ... he's as beatable as ever."

Woods was gone before Sabbatini finished his round, but you can bet he'll hear and read about the comments, while using them to his advantage. Just remember back to last year's Match Play Championship, when Stephen Ames questioned Woods' game, only to get waxed, 9 and 8.

Sabbatini tried to say that he has a dry sense of humor and that he is often misunderstood.

We'll see who gets the last laugh.