Manager Roy Hodgson confirmed that captain Gerrard and full-back Walker will both miss the clash at Wembley, and it remains unclear whether they will be fit to face Germany next Tuesday.
Gerrard was substituted midway through the second half of Liverpool's 4-0 win over Fulham on Saturday, and boss Brendan Rodgers revealed after the match that the 33-year-old is struggling with a hip problem.
The midfielder and Walker spent England's training session on Wednesday doing recovery work in the gym along with Gerrard's Liverpool team-mate Daniel Sturridge, who has a minor foot injury.
The news of Gerrard and Walker's absences follows the withdrawal of Manchester United pair Michael Carrick and Danny Welbeck withdrawing from the squad for both matches on Tuesday with Achilles and knee injuries respectively.
Frank Lampard's participation in Friday's game could also be in doubt. The Chelsea star trained on Tuesday but is said to have been feeling unwell.
The England squad have been forced to train at Arsenal's London Colney training ground after a virus swept through their usual base of St George's Park.
