The South African's name is on the list of entries for the event at Castle Stuart, although he said after winning the BMW International in Munich eight days ago that he was not going to compete.
"I see that my name is down to play the Scottish Open but my plan is not to play," Els said. "I've got a nice break coming up and I'll head back and forth to Muirfield, starting on Tuesday, to get myself familiar with the golf course again."
The 43-year-old has indeed been back to Muirfield for the first time since lifting the Claret Jug there in 2002 and is now set to make the trip north to Inverness as well.
"I feel I might need a little bit of a run before the Open," Els said on Monday. "Three weeks off is a long time for me.
"You can only practice that much, you have to hit shots under pressure. At the end of the day I am a professional golfer, I have to do things that feel right to me."
If Els does play, he will join the likes of world number six Phil Mickelson and former Open champions Padraig Harrington, Darren Clarke and Paul Lawrie in the field, with Irish Open winner Paul Casey seeking a second European Tour win in succession to claim the last place available at Muirfield.