The Australian lost the second set in Cincinnati 7-6 on a tie-break, before being docked a point for unsportsmanlike conduct.
Kyrgios returned to the chair after losing the second set before launching into an x-rated rant at the umpire.
After then being told of the penalty, he asked for a comfort break, which was rejected.
Instead of obeying the umpire’s instructions, Kyrgios walked off the court, carrying two rackets, before smashing both in the tunnel.
After coming back, he continued his verbal onslaught against Murphy, claiming that the umpire was unfair to him every time he officiates his matches.
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“Worst f**king ref ever” he shouted after returning.
“The worst ref in the game.
“The worst. Hands down.
“Every single time I play, he’s doing some stupid s**t.
“Every time. Every time. Every time. Fool. Fool.”
Kyrgios then played out the first few points of the third set, before again arguing with Murphy, claiming that he had incorrectly been told he wasn’t ready to return a serve after taking the time to re-wrap the grip on his new racket.
“I was in a returning position, I was ready to return,” he continued.
“Says who?” he asked in reply to Murphy saying he wasn’t ready.
“Just because you can’t play tennis.
“I was ready to return, I can hit the ball like this [holds up upside-down racket].
“Are these new balls? Oh, you know that, don’t you?”
After losing the third game in the set, Kyrgios returned to his chair only to slam down his water bottle on the floor.