On the eve of the start of the Dubai Desert Classic, Poulter was quoted in Golf World magazine as saying that he was the only player capable of challenging Woods' supremacy.
"Don't get me wrong, I really respect every professional golfer," Poulter said. "But I know I haven't played to my full potential and when that happens, it will be just me and Tiger."
Poulter, 32, a winner on the European Tour seven times, is No. 22 in the most recent world rankings.
In response to a question about the first two major tournaments this season in the United States, he said Woods would win the Masters and for the second major -- the U.S. Open -- he said: "You can put me down for that one."
Poulter's best finish this season is a tie for ninth at the Abu Dhabi Championship two weeks ago.