World number three Rahm had initially signed up for the new indoor league which starts in January.

"I am sad to confirm that I will not be participating in the first TGL season," Rahm said in a social media post.

"While I still think it's a great opportunity, right now it would require a level of commitment I can't offer."

The new high-tech venture, featuring golf simulators, will feature 18 of the world's best players competing as teams in a purpose-built arena in Florida and its quick-fire format is designed to appeal to younger audiences.

The PGA Tour are partners in the new competition while the likes of Formula One driver Lewis Hamilton, tennis players Serena and Venus Williams and NBA greats LeBron James and Shaquille O'Neal are some of the celebrities to have invested in it.

Woods and McIlroy will both be involved as players along with the likes of Collin Morikawa, Rickie Fowler, Matt Fitzpatrick, Justin Rose and Justin Thomas.