Michelin has ruled out returning to Formula One as the sole tyre supplier from 2008.
Michelin are unhappy at the new tyre proposals
The sport's governing body the FIA has set Friday as the deadline for bids to be submitted for an exclusive three-season supply deal.
Bridgestone are expected to win the contract and become sole suppliers.
Michelin are pulling out of the sport at the end of this year and have made it clear they are not interested in returning under current rules.
"Michelin has continually made its belief known that Formula One should, as motorsport's cutting-edge discipline, be an arena where the most advanced technologies can do battle in the interest of motoring," the company said in a statement.
"In this respect, the changes in the Formula One rules to bring in a single-tyre supplier go completely against these principles.
"It is one more step towards standardising a sport which should be practised at the highest level of competition.
"As a result, Michelin will not reply to the FIA tender for tyre supply in Formula One.
"It does not wish to be seen to support the spirit of this tender at a time when the quality of its tyres has been amply demonstrated and appreciated by its partners."
The FIA and teams want a single supplier to help reduce costs, because most testing is tyre-related, and create more of a level playing field.