The 31-year-old is suffering with a hamstring injury believed to have been sustained in training, having come on as a substitute in Friday's 3-0 victory over Latvia.
The Nottingham Forest player was introduced in the 72nd minute of that clash, which saw Robbie Keane, Aiden McGeady and Shane Long all find the back of the net to secure victory in new boss Martin O'Neill's first match in charge.
Reid will now miss the meeting with Poland, as Ireland look to build on Friday's triumph.
They will be looking to consign Adam Nawalka's Poland to a fourth defeat in a row, following their 2-0 friendly loss to Slovakia.
First-half goals from Juraj Kucka and Robert Mak secured the victory for the visitors in Wroclaw, meaning that 56-year-old Nawalka was denied a winning start, having taken the reins at the end of October.
