David Moyes has confirmed Yakubu Aiyegbeni has been left out of Everton's squad for the game against Reading.
Yakubu has been punished by the Everton manager for returning late from Africa Cup of Nations duty with Nigeria.
The Toffees' top scorer was expected to be back on Merseyside on Wednesday, but failed to appear as scheduled.
His club and international team-mate Joseph Yobo returned when expected, with Moyes confirming Yakubu's punishment.
When asked whether the club's record signing would feature in Saturday's fixture with Reading, Moyes replied: "No."
Yakubu has been the subject of disciplinary action from Moyes, although the Goodison boss did not expand on the sanction.
He said: "All I will say is it's an internal matter. Yak has been in this morning and I spoke to him, and he won't be included in tomorrow's squad.
"As I said, I have taken internal action and I would rather leave it at that."