Top-ranked Rafael Nadal will attempt to win his fourth straight major, while defending champion and No. 2 Roger Federer is chasing his fifth Australian Open title.
Women's No. 1 Caroline Wozniacki will attempt to win her first Grand Slam title, while two-time champion and 2010 winner Serena Williams is the notable omission from the top 100 due to a foot injury.
The Australian Open is scheduled for Jan. 17-30 at Melbourne Park.
The 104 direct acceptances into the men's draw include U.S. Open-winner Juan Martin Del Potro of Argentina and Dmitry Tursunov of Russia, both with injury-protected rankings.
The women's draw includes 107 direct acceptances, minus Elena Dementieva of Russia, who retired at the end of the season, and No. 37 Agnes Szavay of Hungary, who is injured.
"To have the top 104 players in the world in the men's main draw is incredible and shows the high esteem with which the Australian Open is held in world tennis," tournament director Craig Tiley said in a statement Saturday.
"The women's field also has every available top player in the world. The players vote with their feet and they are doing it again."
The men's field will be completed by 16 qualifiers and eight wild cards, while the women's field has 12 qualifiers and eight wild cards to be added.
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