“We can rebuild our sport and the economy but we can never recover lives lost.
“I will not be playing this year at the US Open. It hurts me at my core not to be out there competing in one of the sport’s greatest arenas, the Arthur Ashe Stadium.
“But I’m sitting out for the people, for my Aussies, for the hundreds of thousands of Americans who have lost their lives, for all of you.”
Kyrgios added that he has no problem with organizers staging the tournament, nor with players who compete and act “appropriately” and “safely.”
“Tennis players, you have to act in the interests of each other and work together,” said Kyrgios.
“You can’t be dancing on tables, money-grabbing your way around Europe or trying to make a quick buck hosting an exhibition.
“That’s just so selfish.”
The first WTA tournament since March is scheduled to get underway on Monday as preparation for the US Open begins.