Defending men's champion Nikolay Davydenko also withdrew because of a foot infection. The tournament begins Wednesday.
Sharapova played her first match in seven months March 12 when she lost in doubles at Indian Wells. She was forced off the WTA Tour last August by a torn rotator cuff and underwent surgery on her right shoulder two months later.
Sharapova plans to continue her rehabilitation.
"It felt great to be back on tour last week, even if it was just playing doubles,'' she said in a statement. "I am still not ready to play seven consecutive matches and will have to withdraw from the Sony Ericsson Open.''
