Murray met with medical specialists on Monday and again on Tuesday to assess whether he would be able to take part in the second grand slam of the year at Roland Garros.
And with the grass-court season and Wimbledon just weeks away, the world No 2 has elected to err on the side of caution and skip clay-court tennis' showpiece event.
'After consultation with his team and medical specialists, Andy has reluctantly withdrawn from the French Open and will instead focus on preparation for the grass court season,' a statement read.
Murray added: 'It's a really tough decision and I love playing in Paris, but after seeking medical advice, I am not fit to compete.
'Apologies to the organisers and thanks to everyone for the messages of support. Now my complete focus is on getting back on the court as soon as possible.'
Murray offered a pessimistic assessment of his back problem after pulling out of his match against Marcel Granollers in Rome last Wednesday, stating he would be 'very surprised' if he made it to Paris.
Murray struggled with the injury during the clay-court season in 2012 and revealed he has experienced pain on and off for the past 18 months.
|Go home: Goran Ivanisevic says Murray should return to Britain and recover for Wimbledon|
The French Open begins next Sunday and Murray was keen to avoid aggravating the injury during the Roland Garros fortnight, on the basis that it could jeopardise his plans for the summer.
The 26-year-old reached the Roland Garros quarter-finals last year, losing to David Ferrer, before enjoying a glorious few months, reaching his first Wimbledon final, landing the Olympic gold medal at SW19, and triumphing at the US Open to win his first grand slam.
Goran Ivanisevic had earlier advised Murray to skip the French Open and focus on Wimbledon.
|Clay master: Rafael Nadal (left) is Ivanisevic's favourite for the French Open title again|
'I don't know how bad his injury is. If he's not 100 per cent I think he and Ivan (Lendl, Murray's coach) will decide not to play, which is better.
'He can get ready for Wimbledon. His chance this year is huge and I don't think he wants to risk it, playing in the French and injuring himself more.'
After losing four grand slam finals, Murray won the 2012 Olympics at Wimbledon and then the US Open title last autumn, but the French Open is a contest for two men, according to Ivanisevic.
The 2001 Wimbledon champion said: 'Even if he (Murray) is 100 per cent fit, he's not the favourite to win there, especially now.
'I have to go with (Rafael) Nadal. There's only one guy who can beat him there, (Novak) Djokovic.
'He has to pray for weather like this, heavy (overcast). When it's sunny it's very tough to beat Nadal.'
Nadal has now won six of his eight tournaments, including Sunday's Italian Open defeat of Federer in 68 minutes, since returning in February from a seven-month break due to a knee injury.
Ivanisevic said: 'I knew he was going to come back. He's Nadal, he's too good a player.
'On clay he's just too good. It doesn't matter that Novak beat him in Monte Carlo, he came to Madrid, Rome.
'The Rome final it looked like I play him in the final, not Federer. When he's fit he's tough to beat.'