"Unfortunately, due to ongoing rest and rehabilitation on my back, I won't be able to play in this year's Arnold Palmer Invitational," Woods, 41, said on his website (tigerwoods.com).
"I'm especially disappointed because I wanted to be at Bay Hill to help honour Arnold."
This will be the first staging of the PGA Tour event at Bay Hill in Orlando since Palmer died last September.
The 14-times major champion Woods, who has hardly played since major back surgery in 2015, gave no indication on when he might return to competition.
"Presently, I have no timetable for my return to golf, but my treatments are continuing and going well," he said.
(Reporting by Andrew Both in Cary, North Carolina; Editing by Ken Ferris)
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