Icardi made it to the 35-man preliminary contingent, but Sampaoli has opted to leave him out, having previously aired concerns over both the Inter man and Juventus star Paulo Dybala not fitting his system.
Dybala, though, has been selected as a forward, along with Sergio Aguero, Lionel Messi and Gonzalo Higuain. Icardi, who scored 29 goals in 34 Serie A appearances for the Nerazzurri, will not participate.
West Ham midfielder Manuel Lanzini has been rewarded for his good performances over the course of last season with an inclusion.
Goalkeepers: Sergio Romero, Willy Caballero, Franco Armania.
Defenders: Gabriel Mercardo, Cristian Ansaldi, Nicolas Otamendi, Federico Fazio, Marcos Rojo, Nicolas Tagliafico, Marcos Acuna.
Midfielders: Javier Mascherano, Eduardo Salvio, Lucas Biglia, Giovani Lo Celso, Ever Banega, Manuel Lanzini, Maximiliano Meza, Angel Di Maria, Cristian Pavon.
Forwards: Lionel Messi, Paulo Dybala, Gonzalo Higuain, Sergio Aguero.