Boro's top scorer has contacted the Nigerian Football Federation and told them that he will not be available for the tournament in Egypt at the end of January.
If Boro progress in both the Carling Cup and FA Cup the Yak would have potentially missed upto nine Boro games, but his decision will be a great relief to Steve McClaren and the supporters alike.
The 23-year-old and the Nigerian coach, Austin Eguavoen, do not see eye-to-eye.
"Unfortunately, I do not have a good relationship with our national coach, Austin Eguavoen. We are not on good terms, so I think it is best that I don't go." said Yakubu.
"He is not happy with me and I am not happy with him.
"I would love to go there and play for Nigeria. It would mean a lot to me to play for my country there because it is a prestigious tournament for African nations.
"It was a big decision for me but I have made the right one."