Jason Day is close to returning to competition after being sidelined with back issues and the world number one has set his sights on taking down Tiger Woods.

During his time off, Day managed to watch the 14-time major champion, who happens to be his friend, make his own long-awaited return to the game.

Woods had been out since August 2015 after undergoing multiple back surgeries before returning to play in the Hero World Challenge earlier this month.

Australian Day - winner of the US PGA Championship last year - hopes the two have an epic showdown or two while they still can.

"Time is not on his side. He's going to be 41 soon," Day told USA Sports Today.

"In a selfish way, I want him to come back. I want to try and beat him at his best. It would be great to see him have one last shot at trying to break Jac'’s record."

While Day is currently the top-ranked player in the world, he understands Woods' legacy and would not even begin to tell him how to play the game.

"There's no advice I can give Tiger golf-wise that's going to make arguably the greatest player ever any better," Day said.

"I'm just trying to support him, making him feel young, as he tells me. I did talk with him after last week [Hero], and he seemed very positive."

Woods announced Tuesday that he will next play at the Genesis Open at Riviera in February.

Day has yet to announce which tournament will be his first of 2017. He is eligible to play in the Tournament of Champions in Hawaii during the first week of January.