The 2001 U.S. Open champion, Goosen posted a 4-under-par 67 to reach 11-under 202 at the Westin Innisbrook's challenging Copperhead Course. He's two strokes ahead of Briny Baird and three better than Singh.
A victory would give Goosen a berth in the winners-only Mercedes Championship, the first of two straight PGA Tour events in Hawaii to open the 2004 season. If Singh wins, he clinches the money title.
"It's going to be a tough day," said Goosen, the 10th-ranked player in the world. "Vijay, I know, is playing well. The whole year, he has been playing really well. He is probably the man to try to beat tomorrow."
"He is playing very well as well," said Singh, who has won twice and finished second in his last three starts. "I know, I played with him last week (at Disney World) and he was hitting the ball pretty good."