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Kyrgios, who was seeded 17th in Indian Wells, withdrew ahead of his opening second round match against Russian Danil Medvedev.
"Nick Kyrgios has withdrawn from the BNP Paribas Open with the elbow injury that forced him to withdraw from several tournaments leading up to the BNP Paribas Open," tournament spokesman Tom Barnes said.
"The injury does not affect his ground strokes but severely affects his serve."
Kyrgios was replaced in the draw by lucky loser Matteo Berrettini.