Earlier this month Adebayor said he would not play for his country again until the Togolese federation hands over what he claims are unpaid bonuses.
Togo head coach Didier Six vowed to persuade the Tottenham striker, who captains the national side, to return, but on Thursday, he left the 28-year-old out of his 23-man party for the country's game in Sohar at the end of the month.
The former Arsenal man, who suffered a minor hamstring injury against Swansea on Sunday, has been named on a standby list for the match against Oman in case he changes his mind, but he has not been named in the full party.
Explaining the striker's absence, a statement on the Togolese federation's website read: "Emmanuel Adebayor had already announced he would not participate, and (he suffered an) injury last weekend in the Premier League."
Six on Wednesday said he had not given up hope of persuading Adebayor to change his mind and feature for Togo at the African Nations Cup, which kicks off in South Africa on January 19 and runs until February 10.
"It's clear that we will need Adebayor but don't forget we qualified without him during one of the play-off matches," he told Le Buteur.
"I am doing everything I can to get him to come back to us. He's a world-class player and the Togo national team captain. He is very important to the group.
"I will put all my strength to get him to change his mind but he has the last word. This is about more than just him sending a warning to ensure Togolese football moves forward."
Tottenham could be without Adebayor for up to six matches if he changes his mind and does go to the African Nations Cup.