World number one Federer is looking to become only the third man in the Open era, after John McEnroe and Ivan Lendl, to win the title three years in succession.
Rafael Nadal, the world number two and French Open champion, is seeded second, while Ivan Ljubicic of Croatia and Argentine David Nalbandian are three and four.
Frenchwoman Mauresmo will be aiming to win the title for the first time, adding it to the Wimbledon and Australian Open crowns she won earlier this year.
Belgian Justine Henin-Hardenne is the number two seed behind Mauresmo, with Russian Maria Sharapova at three and compatriot Elena Dementieva, the 2004 runner-up, at four.
Reigning women's champion Kim Clijsters of Belgium will miss the event due to a wrist injury.
Five grand slam champions are unseeded in the two events, led by Andre Agassi, the 1994 and 1999 champion, who will retire after the tournament.
The draws for the singles events will be held on Wednesday.
