
The world number one with plenty to prove after losing to Novak Djokovic in the Melbourne semi-finals, opens on Monday night in the first round against Andy Murray.
So high is the level of the event featuring eight of the world Top Ten that the Scot does not even rate a seeding.
He beat Federer in their last match 18 months ago in Cincinnati.
"It's good to be back entering a tournament," said Federer, the defending champion. "I've had that feeling only once the past four months.
"I'm really excited. I knew the draw would be difficult no matter whom I played in the first round."
Murray has had a patchwork start to 2008, winning title in Doha and Marseille while losing in the first round at the Australian Open and last month in Rotterdam.
"Obviously it's the toughest first round you can get," said Murray, "It's not too often if you are ranked just outside the Top Ten do you play the world number one in the first round.
"It's a tough draw for me but it's a tough one for him also.
"It will be difficult match, I need to go on court believing that I can win and see what happens."
Federer makes his training base in Dubai, where he has a flat and spends up to three months a year.
The top seed is keen to get stuck into the season which will be a scheduling and fitness nightmare with the Beijing Olympics tossed into the mix in August. Federer says the stomach illness which tainted his Australian Open is a distant memory: "Who cares," he said when asked about his loss in January.
"This is a big difference, I felt terrible before the Open. I feel better now after some weeks off. I have a long gruelling season ahead of me."
Federer is seeded for a repeat of the 2006 final which he lost to number two Rafael Nadal, who begins his week against German Philip Kohlschreiber.
That match will be a tasty preview of next month's Davis Cup quarter-final in Bremen between Spain and Germany.
"It's too far ahead, I'm not thinking about Davis Cup yet," said the Spaniard, who pronounced the Dubai court "too fast" for his liking." Third seed Djokovic plays in the first round against Kuwait wild card Mohammed Ghareeb, while fourth seed David Ferrer and number seven Richard Gasquet join Federer with matches on opening day.
By Bill Scott, dpa