Published Wednesday, 07 December 2011
"Tiger's work ethic has always been tremendous and I think his mindset is what has separated himself from the field when he was really at the top of the game," Donald said.
"But in terms of talent, I think Rory has more. Of the guys I've played with out here on Tour, Rory has the most.
"I see him winning lots of tournaments and lots of majors."
It would make Donald a happy man, however, if US Open champion McIlroy does not add the Dubai World Championship at the Greg Norman-designed Earth course this week.
The world's top two go head-to-head in the first round, with the European Tour money list crown on the line.
McIlroy is more than £680,000 behind, but should he repeat his Hong Kong Open victory on Sunday, Donald will have to finish in the top nine to hold him off.
However, Donald remains in pole position, having had 19 top 10 finishes in 25 starts this year and is in the position he is despite playing six fewer events than McIlroy.
The English star, who celebrated his 34th birthday on Wednesday, makes no secret of how much it would mean to him to become the first player "officially" to top the money lists on both sides of the Atlantic in the same season.
Even he feels the need to insert the word "officially" because Woods has actually done it six times in his career, but because he was not actually a European Tour member his name does not appear on the Harry Vardon Trophy.
"If it all works out Sunday it will be my biggest accomplishment," said Donald, who grabbed the PGA Tour title in October by winning their last counting event when nothing less than second place would do.
"It's just history. No-one's officially done it ever before and I think that's pretty amazing."
The title race would have been over if McIlroy had been outside the top two in Hong Kong, but Donald was not surprised to learn the youngster had won.
"It would be nice to be sitting on the beach right now with a cocktail in my hand and not worrying about it too much, but there's nothing really easy in life," Donald said.
"It's made me more focused this week and I'm looking forward to the challenge."