Kyrgios had complained to the umpire about the behaviour of Anna Palus in his four-set defeat by Novak Djokovic on Centre Court.
Having just received a code violation for swearing, after a spectator called out before his second serve, Kyrgios implored umpire Renaud Lichtenstein to have the woman "who looks like she's had about 700 drinks bro" ejected.
Palus was briefly removed from the court and later explained that she had only had two drinks.
In a statement released by her solicitors, Brett Wilson LLP, Palus said: "On Sunday July 10, 2022 I attended the final of the Wimbledon tennis Championships with my mother. It was an event we had been looking forward to for some time.
"During the course of the final, Nick Kyrgios made a reckless and entirely baseless allegation against me. Not only did this cause considerable harm on the day, resulting in my temporary removal from the arena, but Mr Kyrgios' false allegation was broadcast to, and read by, millions around the world, causing me and my family very substantial damage and distress.
"I am not litigious, but after much consideration, I have concluded that that I have no alternative but to instruct my solicitors Brett Wilson LLP to bring defamation proceedings against Mr Kyrgios in order to clear my name.
"The need to obtain vindication, and to prevent repetition of the allegation, are the only reasons for taking legal action. Any damages recovered will be donated to charity.
"Given the extant claim, I am unable to comment further on the events of the day in question. I hope that Mr Kyrgios will reflect on the harm he has caused me and my family and offer a prompt resolution to this matter. However, if he is unwilling to do this, I am committed to obtaining vindication in the High Court."
Kyrgios' surprise run to his first grand slam final was littered with controversy, featuring run-ins with umpires, line judges, the media and even spectators.
The 27-year-old is also facing court proceedings in Australia after being accused of assaulting a former partner.
Kyrgios is due to compete at the US Open which starts next week.