Murray announced last week that 2019 will be his final season on the tour after over 18 months struggling with a hip injury.
The three-time Grand Slam champion and former world number one faces Spanish 22nd seed Roberto Bautista Agut in the first round of the Australian Open.
And Mata, an unused substitute in Manchester United’s 1-0 win over Tottenham on Sunday, says he will have fond memories of watching the British ace.
Mata wrote in his weekly blog: “I would like to wish Andy Murray luck for his future after announcing that he will be retiring from professional tennis.
“Although, I still hope that he can prolong his career as long as possible before reaching the end.
“I admire him hugely not only on the court, but away from it, and I’d like to thank him for the many moments that I have enjoyed watching his tennis, especially at Wimbledon. I wish him the best.”
Murray’s announcement shocked the sport of tennis but led to an outpouring of praise for the 31-year-old.
One of Murray’s great rivals Roger Federer said: “I was disappointed and sad, a little bit shocked, to know now we’re going to lose him at some point.
“But we’re going to lose everybody at some point. It’s just now that it’s definite.
“He won everything he wanted to win. Anybody would substitute their career with his.
“It’s a tough one, but on down the road he can look back on and be incredibly proud of everything he has achieved.”
While Novak Djokovic added: “I will carry beautiful memories from the court and off the court with him. We’ve played lots of epic matches.
“To see him struggle so much and go through so much pain, it’s very sad and it hurts me as his long-time friend, colleague, rival.
“I think his injury of the hips is something certainly far worse than my injury, because it’s obviously something he’s been carrying for couple of years.
“He’s unable, even after surgery, to get back to the desired level.
“As an athlete, injury is probably the biggest obstacle and enemy that you can have.”