Beckham was included in the 24-member squad by manager Fabio Capello at first but since LA Galaxy won on last Sunday evening, he was unavailable for selection.
The LA Galaxy won the second leg semifinals 1-0 against Chivas last Sunday to reach the final on Friday with a 3-2 aggregate victory.
Therefore, the 34-year-old Beckham has to miss the friendly to be held in Doha, Qatar.
England tied 1-1 in their last match against Brazil at the opening of the new Wembley Stadium in June 2007.
Following is the full squad:
Goalkeepers
Ben Foster, Robert Green, Joe Hart.
Defenders
Wayne Bridge, Wes Brown, Gary Cahill, Glen Johnson, Joleon Lescott, John Terry, Matthew Upson, Stephen Warnock.
Midfielders
Gareth Barry, Michael Carrick, Tom Huddlestone, Jermaine Jenas,Frank Lampard, James Milner, Shaun Wright-Phillips, Ashley Young.
Forwards
Darren Bent, Peter Crouch, Jermain Defoe, Wayne Rooney.
- 英语文摘:Chelsea, Leicester draw, Everton-Man City postponed due to COVID-19
- 英语文摘:CBA roundup: Shanghai snaps Guangdong's 9-game winning streak, Fujian smashes Nanjing
- 英语文摘:Messi grateful for Ballon d'Or Dream Team spot
- 英语文摘:New York nurse receives COVID-19 vaccine, kicking off state inoculation
- 英语文摘:Flick's lucky hand: Paris pupil Coman securing Bayern's glory