The 34-year-old was expected to skip the entire clay season after previously stating that the surface had exacerbated his injury issues.
Nevertheless, the Scot has been seen on the practice court in Florida with coach Ivan Lendl and is said to be feeling comfortable ahead of his return to the Madrid Open.
Murray has been given a wildcard selection for the tournament, and the three-time grand slam winner is eager to take advantage.
The player will also have an opportunity to enter the Italian Open which is set to begin on May 2. However, Murray is unlikely to compete at the French Open as he looks to prepare for his main goal of the 2022 season - Wimbledon.
Speaking about a possible return to clay last February, Murray said: "Right now I am not planning on playing through the clay.
"The past couple of years, the clay has made issues worse; last year I had some issues at the beginning of the year, the clay didn't help, so I've spoken to my team about that and this year, while I feel good and healthy, I don't want to take that risk.
"It's not that I wouldn't potentially play on clay in the future. Last year I almost missed Wimbledon, was close to not playing the grass season, I'm not planning on playing the clay. I will still try to compete a bit during that period, I won't do nothing, that's my plan just now.
"I had a busy end of last year and the next couple of months I won't take any risks and hopefully get a good build-up to the grass season."
Murray recently reunited with coach Lendl for the third time in his career. The pair have a long history together, with the Scot winning all of his three grand slam triumphs under the watchful eye of the 62-year-old.
As things stand, Murray hasn't exactly flourished since returning to competitive action. In fact, the two-time Wimbledon champion has lost in the second round of his last six tournaments - this includes a defeat to world number two Daniil Medvedev at the Miami Open last March.
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