The Aussie striker is angry over Leeds' insistence that he puts any transfer request in writing.
Leeds manager Peter Reid was assembling his squad last night for the four-team tournament, which also includes Aston Villa, Shelbourne and St Patrick's, when Viduka withdrew.
French club Lyon are reportedly interested in Viduka but Leeds have yet to receive a bid for last season's top scorer with 22 goals in all competitions.
Chelsea yesterday admitted defeat in their attempts to buy Christian Vieri from Internazionale and could now try to secure the services of another striker from a short list that includes Viduka.
Reid would be willing to sell the striker provided the fee is substantial enough to compensate for bonuses worth £1m which Viduka is owed for the three years remaining on his contract. Reid is furious that Viduka has not travelled to Ireland and said: "Obviously I'm disappointed but that's all I'm prepared to say at the moment."