Jean-Alain Boumsong of Lyon will now step up to replace the Arsenal player, who has strained his right thigh.
Gallas did not feature in a training session on Wednesday.
France have three points from two matches in Group 7, having begun with a loss away to Austria before beating Serbia at home to ease the pressure on coach Raymond Domenech.
Surprise package Lithuania head the group with six points, with Serbia, Austria and Romania level on points with France.
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