McRae says he has always wanted to try the Dakar Rally

The Scot will drive for Nissan in the event that starts in France's Auvergne region on 1 January 2004.

McRae said he was intending the event to be a one-off, adding: "It's something I've always wanted to do."

McRae has no World Rally drive in 2004, but his Dakar commitment calls into question his chances of substituting for the ill Richard Burns at Subaru.

Burns has been forced out of the 2004 world championship with a brain tumour, and the Dakar Rally finishes just five days before the start of the season in Monte Carlo.

Burns diagnosed with brain tumour

McRae's preparations for the African event would also mean he had virtually no time to get used to any team and car he raced for in the WRC.

McRae says he is not thinking about replacing Burns.

"At the moment there is not an opportunity there so that is all I can say about it," said McRae.

"There has not been an offer so there is nothing to consider. At the moment I am only thinking about Paris-Dakar and Richard.

"It is a very cruel world sometimes and this sort of thing is a big shock. I really hope Richard can make a full and speedy recovery."

The Dakar Rally runs for three weeks and 6,600 miles, and takes in stages in France, Morocco, Mauritania, Mali, Burkina Faso and Senegal.