The French-born player has an injury and will have to wait until the second Group B match against Kenya in Bizerte on January 30th to make his first appearance for Senegal.
He took advantage of a new FIFA ruling allowing players to switch national allegiance as long as they had not played a senior international game for the country of their birth.
"It's not good. Sakho still hasn't trained," said coach Guy Stephan.
Sakho also missed the 2-1 friendly win over South Africa.