Everton boss David Moyes has left Ayegbeni Yakubu out of the squad for Saturday's Premier League clash with Reading following the Nigerian striker's late return from the African Nations Cup.
The Super Eagles striker also faces a hefty fine with reports suggesting he will be docked two weeks wages, estimated to be £80,000.
Yakubu turned up at the club's Finch Farm training ground on Friday morning, two days later than anticipated.
Moyes said: 'All I would say is that it is an internal matter. Yak has been in this morning, I have spoken to him and he won't be included in tomorrow's squad.'
Yakubu's Nigeria team mate Joseph Yobo was back at Everton by Wednesday's deadline.
It remains to be seen whether or not Yakubu will be on board Tuesday's flight to Bergen ahead of Wednesday night's UEFA Cup third round first leg tie with Norwegian outfit SK Brann.
Yakubu has been a major success since his £11m move from Middlesbrough in August, scoring 12 goals as Everton moved into contention for a Champions League place and advanced in the UEFA Cup.