"He's not available. He didn't skate today," Lightning coach Jon Cooper said Sunday. "He's not going to play in the series."
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Stamkos has not played since Feb. 25. The forward sustained a lower-body injury before training camp for the postseason began July 13.
"If something's going to happen and he's getting close, I will be the first one to tell you," Cooper said. "But from here on out, you shouldn't ask the questions because the answer's not going to change. If something comes, I will update you. I will be the first to let you know."
Stamkos, who had surgery to repair a core muscle injury March 2 and missed the final five games before the NHL season was paused March 12 due to concerns surrounding the coronavirus, participated in some drills with the top power-play unit during camp. He did not go through a full practice until the Lightning arrived in Toronto on July 26.
His 66 points (29 goals, 37 assists) in 57 regular-season games were second on the Lightning behind Nikita Kucherov's 85 (33 goals, 52 assists) in 68 games.
"Anytime you have a surgery, there's going to be things that are certainly connected with one another," Stamkos said July 27. "There was a stretch for 4-5 weeks when I was skating when I was feeling really good. Obviously, there was no contact and no gamelike situations during that time, so I was feeling good.
"Then I hit a little rut. Definitely all related ..."
Lightning defenseman Jan Rutta is unfit to play. He has not played since the round-robin portion of the Stanley Cup Qualifiers against the Bruins on Aug. 5.