Expect the 2007 PGA Tour season that is under currently under construction to be a year of major changes, according to several national golf publications and Tour players. How this will ultimately affect the FBR Open and Chrysler Classic of Tucson still is a guess, but it could be a reversal of fortunes.

For Tucson, which now is a satellite event to the WGC-Accenture Match Play Championship held at LaCosta Resort & Spa in Carlsbad, Calif., the ramifications are enormous. Believe it or not, several reports have stated that the Match Play is moving to Tucson.

For Phoenix, it’s wait and see, as the Tour reportedly is back-loading the 2007 schedule rather than emphasizing the front end, when the FBR takes place. That means the big-name players probably will focus on the end of the season rather than the beginning, as the three proposed tournaments that will come before the Tour Championship -- the Barclays Classic in New York, the Deutsche Bank Championship in Boston, and the Cialis Western Open in Chicago -- will all offer purses in the (gulp!) $8 million to $9 million range.

Mike Haenel, the 2006 tournament chairman for the FBR Open, is taking the cautious approach in terms of assessing the future. At the moment, Haenel said he’s more concerned about the present, and what this year’s FBR is up against.

“That’s a great question,’’ Haenel said about the reported 2007 schedule and how it will affect the FBR. “But right now, I’m more concerned about the Dubai Classic, which we’re opposite of (in 2006).’’

Already, Tiger Woods has announced on his website that he’s heading to Dubai, which translated means he’s not coming to the TPC of Scottsdale on Jan. 30-Feb. 5. Haenel said the Dubai, which offers players six- and seven-figure appearance fees and other major perks, also might attract such international stars as Ernie Els, Retief Goosen and Sergio Garcia. Haenel said he even heard a rumor that two-time FBR Open champ Vijay Singh is headed to Dubai.

“It’s really hard for us to compete against (guaranteed money),’’ Haenal said. “But we have a long-standing relationship with a lot of these guys, and we’re hoping that friendship and loyalty still means something.’’

To that end, Haenel, assistant FBR tournament chairman Pat McGinely, FBR players relations representative Mike Donley, and FBR representative Bill Stevens are heading to Atlanta next week for meetings with several players.

“Vijay is one of those we will be meeting with,’’ Haenel reported. “But who we get (to commit) won’t affect the gate as much as it will TV ratings.’’

As for 2007, Dubai might still be there, or it might not. For instance, it wasn’t a hazard last year, when it came the week after the FBR.

“I’ve seen the (reported) schedule, with all of those big events at the end of the season, and I still think we’ll be fine, because we’re still one of the major tournaments on the West Coast Swing,’’ he said. “And I think it would be great if Tucson gets the Match Play after what they’ve gone through.’’

It’s been a struggle in Tucson, which was stripped of its stand-alone status in 1998, shortly before the Tour came up with the West Coast Swing incentive, which awards a $500,000 bonus to the player who does the best in that stretch that runs from January through February.

Now, the Tour reportedly is going to promote a lucrative “Fall Finish,’’ much like NASCAR does, with the season set to end in late September -- a month earlier than ever. The reason? The Tour doesn’t want to go up against college football and the NFL.

Of course, football begins in September, but the Fall Finish with added interest might be able to compete, somewhat. It’s a ploy that the Tour hopes will be enticing enough to fuel its 2007-2010 television contract negotiations.

Also on the radar for 2007 is a “Quest for the Card,’’ which will be four or five tournaments following the Tour Championship that will allow players low on the money list to make enough to keep their cards. The “Quest for the Card’’ will blend a few tournaments in the U.S. -- perhaps Tucson -- with several sites internationally.

Judy McDermott, the tournament chairman for the Chrysler Classic, said she doesn’t know where

Tucson will end up. Sure, she’s heard the reports of Tucson being the future site of the Match Play, “But all I know is that the Tour has guaranteed us we’ll have a tournament one way or another.’’

“We’ll probably be the last ones to know,’’ she said. “We’d love to get the Match Play, because that would mean that Tiger is coming to Tucson.’’

McDermott said she can empathize with what Haenel is up against when it comes to Dubai, a tournament that Tucson squared off agains in the 1990s. She said the hefty appearance fees are one thing, but the gold and diamonds that lure the players’ wives, also are hard to overcome.

“And don’t forget the dancing girls,’’ McDermott said with a laugh.

Yeah, it’s kinda like that when it comes to the dangling carrots -- karats? -- that go with Dubai.