The Wanderers' 22-goal top scorer has lost his fight to receover from the knee injury he picked up in Sunday's first leg at the Reebok and will watch his team-mates' dramatic Wembley bid from the sidelines.

Sam Allardyce confirmed the news this morning and revealed that he will adopt a fresh tactical approach at Portman Road, with Robbie Elliott being drafted into a five-man midfield and Dean Holdsworth operating as a lone striker.

"Eidur hasn't got past just walking around," the manager said at the club's Essex base. "If it was a Saturday game we were planning for, he might make it. But the ligament in his knee is sore. It's been knocked rather than strained but it's still very painful and is restricting his movement.

"Unless he says he will go out and play through the pain barrier, that's it. And I don't think that's at all likely."

On his decision to favour a five-man midfield rather than recalling Bo Hansen to his attack, Allardyce explained: "On this occasion I think it's the best way to approach the game.

"Even though Bo has done well recently, we've got to make sure we get the majority of possession tonight and I think the way to do that is to play the extra man in midfield. We've got to stop Ipswich passing the ball, which is their strong suit.

"I just hope the lads can perform the way they did in the last two away games - at Huddersfield and at Crewe. They're going to have to get to that level if hey are to get anything out of tonight.

"There's no reason why they shouldn't." Ipswich showed their mettle when they came from 2-0 down to claim a 2-2 draw at the Reebok and there's a confidence in the Burley camp that home advantage will give them the edge tonight when extra-time and a penalty shoot-out are on the running order if the scores are level after 90 minutes.

Losing Gudjohnsen is a bitter blow but Allardyce's plan to frustrate Ipswich and hit them on the break could use the expectant home crowd to his own advantage.

Wanderers (4-5-1) Jaaskelainen; Bergsson, Fish, Ritchie, Whitlow; Johansen, Jensen, Warhurst, Elliott, Johnston; Holdsworth. Subs (from) Banks, Phillips, Passi, Farrelly, Nolan, Aljofree.