The young stopper had been expected to play some part
in the Wembley showpiece despite a nervous performance for United
in the Community Shield defeat by Chelsea last weekend.
Birmingham keeper Joe Hart, on loan from Manchester
City for the season, has been called up to the 23-man squad as a
replacement.
Foster, 26, has won just two caps for England.
He made his debut in a home defeat against Spain in a
friendly in February 2007.
His second appearance was more successful, keeping a
clean sheet in a 4-0 home win over Slovakia in March in another
friendly.
Hart now joins West Ham's Robert Green and Paul
Robinson of Blackburn as the goalkeeping options for boss Fabio
Capello.