Oliver Antman is not part of the Go Ahead Eagles matchday squad to face PSV Eindhoven after a transfer bid from Rangers was accepted.
The Ibrox club are thought to be closing in on a transfer deal for the winger after a £3m bid was agreed with the Eredivisie side.
The Rangers Review revealed Antman is set to become the latest recruit at Ibrox this summer.
Go Ahead Eagles take on PSV Eindhoven in the Johan Cruyff Shield this evening, but Antman is not part of the squad for his current club.
The Finnish internationalist had been involved throughout pre-season but will not feature in the cup final for Go Ahead Eagles.
No official reason has yet been provided for Antman's absence from the showpiece final between the Eredivisie winners and Go Ahead Eagles, who lifted the KNVB Cup last season.
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It is understood some of the finer details of Antman's deal to join Rangers still had to be finalised with talks to continue throughout the weekend and into next week ahead of the deal being formally completed.
Russell Martin had been keen to strengthen in the wide areas for [[Rangers]] after signing Djeidi Gassama from Sheffield Wednesday and then securing Tottenham Hotspur wonderkid Mikey Moore on a season-long loan deal.
Discussing transfer business after the draw against Motherwell on the opening day of the Scottish Premiership, Martin said: "We need some help for sure, I don't think that has changed also, we need to maximise what we have in the building.
"We haven't had a huge amount of games, some of them played their first 90 minutes on Wednesday, but we have to work out quickly who really wants to play properly in the way that we want to."