The 23-year-old reigning Australian and Wimbledon champ has failed to advance past the fourth round the last three years at Flushing Meadows.

Federer has been placed in what could be considered the easier half of the men's draw. But before he can take advantage of his top seeding, he must get by a dangerous first-round opponent.

Federer has drawn to meet 2002 French Open champ Albert Costa in the initial round. This will be the fifth career meeting between Federer and the Spaniard who has won the last two.

Defending champion Andy Roddick also leads the men's field of the 7.6-million-dollar event, which will be played from August 30 to September 12.

Roddick is trying to return to championship form after falling just short in a number of tournaments this year.

Roddick is also looking forward to defending a Grand Slam for the first time.

Defending women's champion Justin Henin-Hardenne is seeded to meet her biggest danger in the quarterfinals where she is on a collision course to face reigning Wimbledon champ Maria Sharapova, of Russia.

The winner could square off against red-hot Lindsay Davenport as long as Davenport can defeat fellow American Venus Williams in the fourth round and 2004 French Open champ Anastasia Myskina in the quarters.

The other semifinal should see Venus' sister Serena, a three-time US Open champion, battle Athens Olympic silver medalist Amelie Mauresmo, of France.

Henin-Hardenne is hoping to take advantage of the good memories she has at Flushing Meadows.

She won her third major at this year's Australian Open but was then forced to miss Wimbledon and a good portion of the season because of a viral infection.

There are a number of men besides Federer and Roddick that have their eyes on the one million dollar first prize.

Australian Lleyton Hewitt meets South African veteran Wayne Ferreira, and Englishman Tim Henman takes on Croatian Ivo Karlovic, who shocked defending champion Hewitt in the first round of Wimbledon last year.