The Kings said Saturday that Cousins is sitting out to rest and begin rehabilitating his nagging right ankle and other leg injuries. Gay is out after continuing to experience symptoms related to a concussion he sustained March 30.
Gay missed three games before playing in Sacramento's win over Minnesota on Tuesday night. The symptoms returned, and he sat out two more games.
The Kings play at Denver on Sunday and finish with two games against the Lakers.
Cousins averaged 24.1 points, 12.7 rebounds and 3.6 assists this season, making the All-Star team for the first time. Gay averaged a career-high 21.1 points to go with 5.9 rebounds and a career-best 3.7 assists.