It will be the second straight year that Sapp has begged out of the contest. The Tampa Tribune reported Thursday that he will undergo surgery on his ailing left knee on Monday.
The paper said Sapp pulled out of the contest last year because of a rotator cuff injury.
"It's something they've been talking about doing for a while," Sapp's agent, Drew Rosenhaus, told the paper. "Warren was hoping he would be able to play the game, but after the [Super Bowl], it was decided it would not be wise. The team feels it's more important to get the knee taken care of, and I agree."
The paper said Sapp will need 2-4 weeks to recover, but will be available to participate in the Super Bowl champion's off-season workouts. He has been replaced on the AFC squad by Kris Jenkins of the Carolina Panthers.
Sapp is the latest player to skip the game because of injury.
Washington offensive tackle Chris Samuels was been plugged in to replace Tra Thomas of Philadelphia, and offensive tackle Walter Jones of Seattle will be replaced by Philadelphia counterpart Jon Runyan.
Among others out with injuries are offensive tackle Orlando Pace of St. Louis, and Oakland center Barret Robbins, who did not play in last Sunday's Super Bowl.
The Raiders still have not given a reason for Robbins' absence, and he was hospitalized in San Diego for part of the week.
All Coach Bill Callahan told reporters Wednesday is that Robbins appeared to be incoherent at the time he told him he would not play against Tampa Bay.
Others dropping out are linebackers Junior Seau of San Diego, Al Wilson of Denver, and Kendrell Bell of Pittsburgh.