Reigning champion Charl Schwartzel is on the same score after completing a disappointing round of 75.
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The Spaniard is joined by South Africa's Charl Schwartzel and America's Keegan Bradley and Michael Thompson.
John Merrick bogeyed the 18th hole for a 70 and joined Simpson and Schwartzel at 9-under 204.
Reigning champion Charl Schwartzel of South Africa is also running into form with a tied fifth finish Sunday.
Schwartzel is a worthy successor to that five-star line-up after only two full seasons on the Tour under his belt.
Schwartzel's compatriot and world No. 14 Louis Oosthuizen was also two over after day one, with American Keegan Bradley four over.
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At the top of the leaderboard, Thailand's Kiranradech Aphibarnrat currently heads the field by one shot from South Africa's Charl Schwartzel.
Schwartzel is seeking his first win since claiming the 2011 Masters title and has a one-shot lead over India's Jeev Milka Singh.
Schwartzel is the only player with all three rounds in the 60s.
McDowell finally ended with a 74 to be three off the pace in fifth, alongside Denmark's Anders Hansen and South Africa's Charl Schwartzel.
Two years ago, Scott and Jason Day finished tied for second as Charl Schwartzel produced an astonishing final four holes to win the tournament.
The 60, with 10 birdies and an eagle 3 at the 542-yard seventh, gave Bradley a three-stroke lead over 2011 Masters champion Charl Schwartzel.
The 2011 Masters winner Charl Schwartzel carded a 73 to finish one over, with this year's Augusta champion Bubba Watson one shot further back.
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McDowell was in the fiinal group with Kaymer and Schwartzel, but a 71 dropped him to joint sixth and he is now nine strokes adrift.
Defending champion Charl Schwartzel was also on six-under after 13 holes.
The most successful graduates so far are Oosthuizen and Charl Schwartzel.
The other three players to qualify for the Masters through the world ranking are South African Charl Schwartzel, Alvaro Quiros of Spain and Thai Thongchai Jaidee.
Cowen, who has academies in his native England and Dubai, counts eight-time European No. 1 Colin Montgomerie and Oosthuizen's 2011 Masters-winning compatriot Schwartzel among his former clients.
While McIlroy searches for his best form, former Masters champion Schwartzel shrugged off a late double bogey on his way to a seven-under round which included 10 birdies.
They are being chased by South Africa's Charl Schwartzel and Louis Oosthuizen, who carded 67 and 68 respectively on Saturday to be on 14-under 202 after three rounds.
Germany's Martin Kaymer shot a eight-under par 64 to move up into a tie for seventh with South Africa's Charl Schwartzel (69) and America's Charles Howell III (67).
This time, he has a comfortable margin over U.S. Open champion Webb Simpson and former Masters champion Charl Schwartzel, who each thought they did well for a 68.
"Seems like you don't get many of those opportunities, so being out here first was a bit of an advantage, " said Schwartzel, who hit all 18 greens in regulation.
Donald, Adam Scott, Jason Day and Geoff Ogilvy all had back-nine chances to win, but finally Charl Schwartzel of South Africa emerged triumphant from the chaos to claim the green jacket.
Defending champion Charl Schwartzel of South Africa opened with a level par 72 while world No. 1 Luke Donald finished with a disappointing 75, the same mark as three-time champion Phil Mickelson.
The Englishman, who posted a 67, is two shots clear of Swede Alex Noren and South African Charl Schwartzel with Northern Irish duo Graeme McDowell and Gareth Maybin a further shot adrift.
Last year was no different as South Africa's Charl Schwartzel claimed his first Green Jacket, but the tournament will be remembered for Rory McIIroy's capitulation on the back nine on Sunday.
The pencil-slim Schwartzel - he's a shade under 6ft but weights just nine stone 12lbs - scrambled impressively, though, to find 72.2% of greens in regulation (fifth overall) and his putting shone too.
The four majors were split between Charl Schwartzel (Masters), Rory McIlroy (U.S. Open), Darren Clarke (British Open) and Keegan Bradley (PGA) but none of them really can make a claim for the POY.
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