“Just playing at Augusta is an amazing experience for any first-timer. It’s an amazing experience going for the 10th time, to be honest with you.
“It’s one of the few tournaments where you play practice rounds even though you don’t really need to. You already know the course and your strategy, but you can’t resist getting out there on that golf course. It’s a magical place and I can’t wait to get back there.”
English amateur Matthew Fitzpatrick, 19, will also make his Masters bow after winning the US Amateur Championship last August.
Gallacher, 39, effectively secured his place in the field by successfully defending his Dubai Desert Classic title at the start of February, although a share of sixth place in the WGC-Cadillac Championship last month confirmed it.
His best finish in a major is a share of 18th in the 2010 US PGA Championship, but he has already secured a practice round with 1988 winner Sandy Lyle to pick his fellow Scot’s brains on the best way to negotiate Augusta’s unique challenges.
Gallacher is also trying to arrange some time with two-time champion Jose Maria Olazabal, who was the last European to win the Masters in 1999.
Dubuisson, 23, leads the European Ryder Cup rankings, while Luiten, 28, won twice on the European tour last year.
In the absence of the injured Tiger Woods, Rory McIlroy is the bookmakers’ favourite, although the former world number one’s best finish at Augusta remains his share of 15th in 2011. He held a four-shot lead going into the final round but collapsed to a closing 80.