New Zealand's Danny Lee has made a strong start to the lucrative Players Championship tournament at Sawgrass, shooting an opening round 67 to sit in a share of 10th.

Lee (five-under) is four shots back from leader Jason Day who carded a nine-under 63.

Cameron Tringale (USA), Shane Lowry (Ireland), Justin Rose (England) and Bill Haas (USA) all sit two shots behind Day.

Lee barely put a foot wrong in his opening round, carding four birdies on the front nine before his only bogey of the day at the 11th. Two more birdies on the back nine kept Lee in touch with the leaderboard.