NEW YORK • Tiger Woods has made accommodation plans for the Memorial Tournament in Ohio, according to sources, suggesting the Jack Nicklaus-hosted golf event could mark the former world No. 1's PGA Tour return from back surgery.

Although Woods has made no commitment to the Memorial, and his plans remain fluid as he rehabilitates, it makes sense that he would want to compete in at least one tournament before the year's second Major - the US Open.

The Memorial Tournament, to be played from June 2-5 on the Muirfield Village course in Dublin, a suburb of the state capital Columbus, is held two weeks before the US Open.

Woods entered the US Open before the April 27 deadline, though his registration does not mean he is obliged to play.

The deadline for regular US PGA Tour tournaments such as the Memorial is the Friday before the first round.

Woods is believed to have also made proactive accommodation plans for the May 12-15 Players Championship in Florida, though that might be a little too soon for his return.

He routinely skips the two PGA Tour events in north Texas that follow, suggesting that the Memorial is the most likely comeback venue, assuming his recovery continues on schedule.

His agent, Mark Steinberg, did not immediately respond to an e-mail requesting confirmation of his client's Memorial accommodation booking.

Woods, 40, is a five-time Memorial winner, though his most recent memory there from last year is not a good one as he shot an 85 in the third round.

He has won 14 Major championships, and it would be a nice touch of symbolism if he made his comeback at the tournament hosted by Nicklaus, the only man with more Major titles (18).

Woods has not competed anywhere since the Wyndham Championship in North Carolina last August.

He subsequently had two back surgeries that required long rehabilitation, but recent videos have emerged of him appearing to swing freely.

REUTERS