Ian Poulter 20110 winner
Westwood, who ended Tiger Woods's reign of more than five years at the top of the rankings in November, is the top seed for the elite 64-player event.
Three Irish players are taking part with Graeme McDowell paired with Heath Slocum; Rory McIlroy will take on Jonathan Byrd, while Padraig Harrington's faces Geoff Ogilvy.
Germany's world number two Martin Kaymer, third-ranked Woods and triple Masters champion Phil Mickelson are the top seeds in the other three groups.
Kaymer, who won his first major title at last year's PGA Championship, will launch his campaign against emerging South Korean talent Noh Seung-yul.
Woods, a three-times winner of the Match Play event, starts out against Denmark's Thomas Bjorn while left-hander Mickelson takes on Australian Brendan Jones in Wednesday's first round at Dove Mountain's Ritz-Carlton Golf Club.
Holder Ian Poulter, who beat fellow Briton Paul Casey 4&2 in last year's final, will launch his title defence against American Stewart Cink.