Finke revealed while his star striker trained on Sunday ahead of their Group A finale against the host nation in Brasilia on Monday, he would not make their starting XI as he continues to recover from a knee problem.
"It is uncertain, you could play (him for) a few minutes, but will not play as a starter. I don't think there will be a miracle this evening," Finke said.
Finke refuted suggestions any appearance from Eto'o - aged 33 - would be his last for the African nation.
"I do not think it's his last game with Cameroon, he wanted to play two or three more years," he said.
"He does not need pressure for a few weeks to be fine. In top form, he can last long. It is not the time to talk about his retirement."
While Cameroon are unable to qualify out of Group A, Finke said he hoped their efforts against the red-hot tournament favourites emulated that of a side still in contention.
"We want to show the best face Cameroon in the World Cup against Brazil," the German said.
"We prepare so serious as we could play, like a game to qualify for the next phase."
Finke said all the pressure is on Brazil, who cannot afford to lose the clash as they would jeopardise their last-16 spot by doing so.
"Maybe it's a little difficult for Brazil with this pressure. They have to control the game without taking risks," Finke said.
"But we are focused on us. We have to play a good game and after we will see.
"Because unfortunately we don't have pressure, and that's why for us, the most important thing is to play a good game."
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