After falling short playing in the final group with McIlroy last year as the Northern Irish superstar finally completed the fabled career grand slam at Augusta National, DeChambeau is relishing the chance to lock horns once again.
The big-hitting American is in ominous form, fresh off back-to-back LIV Golf triumphs in Singapore and South Africa, and was not afraid to place a target on McIlroy on tournament eve on Wednesday (AEDT).
"Do I respect him as an individual? 100 per cent. Do I want to beat him every time I see him? Absolutely. There's no question about it," DeChambeau said.
"That's what's so brilliant about the game of golf is that juxtaposition, having that sportsmanlike respect and then wanting to just absolutely beat the living you know what out of him.
"It's one of those things. Like I got him at Pinehurst (at the 2024 US Open). He got me here and I hope there's more of those to come because it's great for the game.
"It's great if we can continue to have a rivalry. I don't see any problem with that. If anything, it kind of helps create more buzz around the game of golf."
In an intriguing sub-plot, DeChambeau's LIV Golf peer and 2023 Masters champion Jon Rahm loom as the two biggest threats to McIlroy and world No.1 and fellow PGA Tour stalwart Scottie Scheffler.
While snubbed ex-LIV front man Greg Norman won't be around on the 30th anniversary of his infamous final-round collapse from six shots in front, DeChambeau and Rahm would love to land a telling blow for the rebel league on one of golf's most iconic stages.
McIlroy is expecting the threats to come from the usual suspects, including dual winner Scheffler, DeChambeau and Rahm.
"It's not quite like some of the other major championships. It seems like you get a lot of the same guys contending year in and year out," said the world No.2 before serving up Wagyu filet mignon, seared salmon and traditional Irish Champ at the annual Masters champions' dinner.
But after joining Gene Sarazen, Ben Hogan, Gary Player, Jack Nicklaus and Tiger Woods to have all four majors with a rousing play-off victory over Justin Rose last year, McIlroy warned the monkey was off his back now, which could spell trouble for his challengers.
"For the past 17 years, I just could not wait for the tournament to start and this year I wouldn't care if the tournament never started. That's sort of the difference," he said, not wanting to take off his treasured green jacket.
"It's completely different. I feel so much more relaxed. I know that I'm going to be coming back here for a lot of years, going to enjoy the perks that the champions get here.
"It doesn't make me any less motivated to go out there and play well and try to win the tournament, just more relaxed."
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