Johnson, the American favourite to win the title after victories in his last three tournaments, sustained a back injury in a freak accident on Wednesday but he looked comfortable on the driving range and arrived at the first tee in the final group out.
As compatriots Bubba Watson and Jimmy Walker prepared to tee off, however, Johnson suddenly walked back to the Augusta National clubhouse.
Not since Rory McIlroy
withdrew from the 2015 British Open has a world number one not played in a major championship.
The only other top-ranked player to miss the Masters was Tiger Woods, who did not play in 2014 after back surgery.
Americans Russell Henley and Kevin Chappell shared the early clubhouse lead at one-under 71, while others on the course at one-under included Americans Jordan Spieth and Rickie Fowler, and Englishman Justin Rose.
Belgian Thomas Pieters made a sparkling start on his Masters debut with five birdies in 10 holes to move three shots clear of the field.
But he came to grief at Amen Corner, dropping a shot at the 11th and sending his tee shot into the Rae’s Creek tributary en route to a double-bogey on 12.
Three-times Masters champion Phil Mickelson eagled the second hole to huge cheers and picked up another early birdie but the American left-hander dropped three shots to slip back to level par.
Most players found scoring difficult in the swirling winds and England’s Danny Willett made an ugly start to the defence of his title, sending a wild tee shot into the trees on the way to a double-bogey six at the first hole.
Two former Masters champions endured days to forget, South African Trevor Immelman carding an error-strewn round of 79 and American Zach Johnson slumping to a 77.
Earlier, former Masters champions Jack Nicklaus and Gary Player struck the ceremonial opening tee shots to get the 81st edition of the year’s first major off to a sombre start as they honoured Arnold Palmer, who died in September at the age of 87.
Willett shows ads still pay at Masters
The Masters is one of the most advertising-free zones in sport – but reigning champion Danny Willett is living proof that there are still millions to be made.
The Englishman’s sponsors picked up $7.7 million (7.25 million euros) of free advertising during his four-day onslaught to pick up the Masters’ green jacket last year, according to the Nielsen Sports data firm.
That was more than 70 percent of the advertising value of $10.9 million that Willett generated over the season for his backers.
A study by Nielsen even pinned down which parts of his equipment produced most advertising benefit.
It said 55% of the value came from Willett’s shirt, 38% by his hat, 4% from his equipment bag while 2% came from his eye-wear.
The $10.9 million figure is the estimated amount that Willett’s sponsors would have had to pay to get equivalent advertising on television.
“Although Augusta is relatively free from branding during the tournament, the Masters still generates significant value for sponsors,” said Glenn Lovett, Nielsen Sports global managing director Nielsen said because the Masters is “relatively free from sponsorship” brands that do get their name seen or mentioned get a huge advantage.
The Masters is “a tournament which still manages to deliver huge successes for sponsoring brands which do appear, in most cases enjoying a greater media value thanks to the lack of competition on screen, due to the lack of sponsorship signage.”
Brand name space on balls, clubs, trousers and eye-wear are all avidly fought for.
“If it rains in the 2017 tournament branded umbrellas could well play a critical role for savvy brands,” said Nielsen.