| Champ: |  Justine Henin-Hardenne |
| Runner: |  Maria Sharapova |
| Score: | 7–5, 6–2 |
| Draw: | 28 |
| Seeds: | 8 |
See main article: 2006 Dubai Tennis Championships.
Lindsay Davenport was the defending champion, but lost to Maria Sharapova in the semifinals.
Justine Henin-Hardenne won the title, defeating Sharapova in the final, 7–5, 6–2.
The top four seeds received a bye into the second round.