Coach Luciano Spalletti said that Acerbi “had decided not to respond positively to his call up” for Italy’s opening matches in Group I against Norwayand Moldova.
“He’s not got a physical problem, he’s just thought about everything he’s gone through recently,” added Spalletti, who has not as yet called up a replacement.
Acerbi started at centre-back for Inter on Saturday in a humiliating 5-0 thumping by PSG, the biggest ever defeat suffered in a Champions League final.
Napoli centre-back Alessandro Buongiorno has failed to recover from a thigh injury and has been replaced by Fiorentina’s Luca Ranieri who has never played for the senior national team.
Spalletti has a 26-man squad for the first two matches of the qualifying campaign, which begins in Oslo against Erling Haaland’s Norway on Friday.
Italy, who failed to qualify for the last two World Cups, then host Moldova three says later in Reggio Emilia.
Norway lead Group I after winning their two opening matches against Israel and Moldova in March.