The Mediterranean island will host the championship's 13th and final round, with Toyota Gazoo Racing drivers Elfyn Evans, Sami Pajari and Oliver Solberg separated by just 21 points heading into one of the calendar's most unforgiving gravel events.
With 35 points still available, all three remain in contention to become world champion for the first time. The season finale also marks the last competitive appearance of the current generation of Rally1 machinery, bringing to a close a five-year chapter of the sport before new technical regulations take effect in 2027.
Evans arrives in Alghero holding a 17-point advantage over Pajari, with Solberg a further four points behind. The Welshman has led the championship since April and can secure the crown by scoring 19 points, regardless of his rivals' results.
But Sardinia presents a particularly demanding final hurdle. Evans will open the road on Friday, sweeping loose gravel from the surface for those behind him - an additional challenge on stages notorious for their abrasive surfaces, exposed rocks and narrow margins for error.
“Our approach for Sardinia doesn't change just because it's the last rally of the season," Evans said. "We have to go there and have the best rally that we can.”
His challengers arrive with momentum of their own. Pajari transformed his season with three consecutive victories in Estonia, Finland and Paraguay, while Solberg reignited his title ambitions with a commanding victory in Chile last time out.
The Swede, who won WRC2 in Sardinia last year, knows he faces the biggest points deficit to overturn but is determined to take the fight to his team-mates.
“It's a big gap to Elfyn to try to close in one rally, but we will give it everything of course,” said Solberg.
While Toyota has already secured a record-equalling sixth consecutive manufacturers' championship, its title contenders will not have the fight for the rally victory to themselves.
Reigning Sardinia winner Sébastien Ogier returns in search of a record-extending sixth triumph on the island. The nine-time world champion will also make history when he begins his 214th WRC event, surpassing Jari-Matti Latvala's all-time starts record.
Hyundai, which has claimed seven victories in Sardinia, fields Thierry Neuville, Adrien Fourmaux and two-time event winner Dani Sordo, who will be joined by new co-driver Patricia Sáiz. M-Sport Ford completes the Rally1 field with Josh McErlean, Jon Armstrong and the returning Mārtiņš Sesks.
The rally itself returns to Alghero and moves from its traditional early-summer slot to October, raising the possibility of cooler temperatures and more unpredictable weather.
Crews face 17 special stages covering 307.02 competitive kilometres, beginning with Thursday evening's Ittiri Arena Show. Friday and Saturday take the action onto the island's demanding inland gravel roads before Sunday's four-stage finale.
The championship will ultimately be settled on the spectacular Sassari - Argentiera Wolf Power Stage, a 7.10km test finishing beside the Mediterranean coast