Yes, once again the greatest sporting event of the year is upon us, and also one of the best opportunities to cash props, future bets and matchup tickets. You will find at your sportsbook five times the normal PGA Tour matchups available with round by round matchups and also look for "Tiger Woods Props."

Of course Tiger is the favorite after winning the Arnold Palmer Invitational, but I recommend that you find other ways to bet on Tiger throughout the Masters. If he has the lead after round two or three he's money in the bank. You could have gotten +310 on Tiger to win at Bay Hill. He was five shots back of Sean O'Hair, and the key was that Tiger was paired with O'Hair the leader in the final group.

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We are blessed in a time of our lives to witness the best golfer ever and we have a chance to make money betting on him. I suggest we all do that and not bet against him.

Much talk this year about the Masters is how tough the golf course has become, how long it is and possible cool temps/rain/wind weather will make the best players on the planet look foolish. I'm tired of the pros crying, but it's the media that doesn't like when Trevor Immelman, Zach Johnson or Mike Weir wins the Masters laying up on the par fives. Control of your golf ball from tee to green and control on the greens wins the green jacket.

There are basically no changes to Augusta National worth mentioning for handicapping purposes this year.

The Masters is an invitational event and it's a small field of only 96, minus 10 former Champions that no longer participate. The cut of 44 (plus those within 10 shots of the lead) is the smallest of all pro tournaments, having your player make the cut is the key to winning matchups here. First time contestants struggle at the Masters. In 2008 only five of 15, in 2007 eight of 16 and in 2006 only four of 15 first-time starters made the cut.

Let’s take a closer look at some of the Contenders, Pretenders and Sleepers to win the 2009 Masters:

Contenders

Tiger Woods 2/1

Tiger seems to be getting better the more he plays since coming back from knee surgery eight months ago. I saw him up close at the WGC Matchplay, his first tournament back he looked very loose on the range, on the course and the short game sharp. Since then he has tightened up his swing and makes the putts he needs to. He's baaaaack and the guy to beat bar none.

Phil Mickelson 8/1

Throw out his poor effort last week at the Shell Houston Open. He caught the worst of the weather in round one, played 10 holes (+5) and then the Tour decided to cancel play for the day. If the weather at Augusta is damp and you need to carry the ball a long way, Phil is driving it better than ever and he has the short game to win again.

Geoff Ogilvy 12/1

Ogilvy has won twice already this year and leads the Fed Ex Cup Points Standings. He has been as consistent as any player on Tour. His fluid putter is the difference and practices on super fast greens at his home course of Whisper Rock.

Padraig Harrington 20/1

The Paddy Slam? The knock on Paddy is he didn't win either of his majors last year with Tiger in the field. He'll have a chance to win if the weather is ugly.

Retief Goosen 30/1

Now at 40, the Goose finally broke through and won a PGA Tour event (Transitions) his first in 3 1/2 years. He is a solid wind player and one of the best fast greens putters in the game. (2 US Open wins)

Zach Johnson 45/1

Zach has been stripping it off the tee and has his approach shots working well. Don't be surprised if he wins again this year. He stopped in Sea Island, GA this past week to get seriously ready for Augusta.

Rory McIllroy 50/1

This 19 year old prodigy will win a green jacket. Write it down. I saw him in Arizona and could not believe my eyes. Text book swing, hits it a mile with a high ball flight and a draw, perfect for Augusta. If he takes to the ultra fast greens, then watch out!

Pretenders

Fred Couples 120/1

Couples played 54 holes over the past two days (Sat & Sun) in the wind and tough conditions at the Shell Houston Open. He says he's dead tired, his back feels like "I'm standing on nails" and with cool temperatures expected his back will not be relaxed. Also, Couples' streak of 25 consecutive cuts made at the Masters ended last year.

Paul Casey 60/1

Yes, Casey just won the Shell Houston Open, his first ever win on the PGA Tour. You would think he'd be one of the players to beat this week with a good Masters record to boot. But, I know this guy. He's a party animal. Earlier this year he won the Abu Dhabi Championship, the next week on a similar track at the Qatar Masters he shot an opening round of 76 and missed the cut. Winning a million dollars does that.

Vijay Singh 40/1

Vijay has had knee surgery and now has back issues. He withdrew from the Honda Classic. Now we know that's not the Vijay that plays 30 plus events and practices seven days a week. His best finish is a T53 in the past 2.5 months.

Trevor Immelman 65/1

The defending Masters Champion has had one Top 10 finish since winning the green jacket. He ranks 131st in Putts Per Round. Enough said.

Sleepers

Ryuji Imada 100/1

Yes, this is Imada's first Masters. But, he has performed brilliantly this season making 8 of 9 cuts and four Top 20 finishes. He has been sneaking away to practice at Augusta National every two weeks this year.

Miguel Angel Jimenez 120/1

"The Mechanic" placed 8th last year, 44th in '07, 11th in '06 and 31st in '05. He works the ball well both ways off the tee and is calm under pressure.

Danny Lee Field 25/1

If we can bet Lee separate from the field in the 200/1 range it's a bet. After Tiger won three US Amateur's in a row from 1994-1996, only two US Amateur winners have won a PGA Tour event. Can you name them? Matt Kuchar, he has won twice and David Gossett. Lee will turn pro after the Masters at the Zurich Classic of New Orleans. I haven't seen him in person, but what I have noticed on the tube is the talent, guts and determination to be the best. He won the Johnnie Walker Euro Tour event earlier this season as an Amateur and beat a stellar field that included Anthony Kim and Camillo Villegas.