Coach Frank Farina had suggested earlier this month he would not pick the two strikers for the Confederations Cup, but that he wanted them to be available for World Cup qualifiers in June.
Kewell and his fiancee are expecting their first child soon while Viduka is exhausted, said Soccer Australia spokesman Gary Moretti.
"Mark's had quite a few midweek matches and Frank was prepared to let certain players get some rest as long as they prepared for the Oceania play-offs next month," Moretti said.
Australia's likely Oceania play-off opponents are New Zealand. Australia have already won their group. The two Oceania group winners are scheduled to clash on June 20 and 24.
Middlesbrough midfielder Paul Okon will captain Australia who play defending Cup champions Mexico, World Cup winners France and South Korea, in group A matches from May 30.
Empoli midfielder Marco Bresciani, 21, has been called into the Australia squad for the first time after impressing in Serie B this term.
Only four Australian-based players are in the squad, including Archie Thompson, who scored a world record 13 goals in the Socceroos' 31-0 victory over American Samoa in the World Cup qualifier last month.
Full squad:
Frank Juric (Bayer Leverkusen), Zeljko Kalac (Roda JC), Mark Schwarzer (Middlesbrough) Hayden Foxe (West Ham), Steve Horvat (Melbourne Knights), Craig Moore (Rangers), Shaun Murphy (Sheffield United), Kevin Muscat Wolverhampton), Tony Popovic (Sanfrecce Marco Bresciano (Empoli), Scott Chipperfield (Wollongong Wolves), Steve Corica (Sanfrecce Hiroshima), Brett Emerton (Feyenoord), Stan Lazaridis (Birmingham City), Paul Okon (Middlesbrough), Josip Skoko (Genk), Aurelio Vidmar (Adelaide City) John Aloisi (Coventry City), Mile Sterjovski (Lille), Archie Thompson (Marconi), Clayton Zane (Lillestrom), David Zdrilic (SpVgg Unterhaching).
