By Matt Smith
Murray, in only his second match since losing the Australian Open final to Roger Federer in January, rallied from 5-2 down in the final set to serve to square the contest, but Tipsarevic earned a deserved third career victory over the two-time grand slam finalist with a confident smash.
The Briton, 22, said he was not too disappointed after using the Dubai event to try a more aggressive serve and volley approach.
"The first set I played a very different game, trying to get forward and work on some different things," said Murray.
"I think it was a good learning experience - if it was a slam, my tactics would have been different. I wasn't coming in as well prepared as I have done in previous tournaments."
(Editing by Dave Thompson)