Kyle Walker is on the bench in Istanbul on Saturday (Picture: Getty Images)

Kyle Walker has been left out of Manchester City’s starting XI for the Champions League final, with Pep Guardiola making two changes to his team from the FA Cup final.

City take on Inter Milan in Istanbul on Saturday night as they try to complete an amazing treble, having already won the Premier League and FA Cup.

Walker has had to settle for a place on the bench, though, with Nathan Ake replacing him in the starting XI.

The England international had fallen out of the side earlier in the season but has returned to prominence in recent weeks and starred in the two semi-final matches with Real Madrid, before starting in the 2-1 win over Manchester United in the FA Cup final.

The 33-year-old had a slight back issue earlier in the week, but Guardiola said it was a tactical choice rather than due to any fitness issue.

‘He could be there,’ he told BT Sport. ‘It was really tough because Kyle is so important for us.

‘But for the way we want to defend and attack we need another type of player, that is the only reason why.’

Former City defender Micah Richards believes it is a ‘major blow’ to the favourites and would like to have seen Walker in the side.

Speaking about the team news on CBS Sports, Richards said: ‘I was devastated because the whole game changes in terms of where Man City go and how high they go up the pitch. When Walker’s in the team, with his recovery pace, you can take more chances.

‘Akanji is fast and he knows that position so he can do it, no problem, but in terms of how high Man City go up the field and Kyle Walker’s recovery pace, and the form he’s been in as well…I think it’s a major blow for Man City.’

The other change is a predictable one, with Ederson retaking his place in goal after Stefan Ortega started at Wembley.

Former Manchester United players Henrikh Mkhitaryan and Romelu Lukaku have to make to with places on the Inter Milan bench as well.

Man City XI: Ederson, Ake, Dias, Akanji, Stones, Rodri, Silva, De Bruyne, Gundogan, Grealish, Haaland. Subs: Ortega, Carson, Walker, Phillips, Laporte, Alvarez, Gomez, Mahrez, Perrone, Foden, Palmer, Lewis.

Inter XI: Onana, Darmian, Acerbi, Bastoni, Dumfries, Barella, Brozovic, Calhanoglu, Dimarco, Martinez, Dzeko. Subs: Handanovic, Cordaz, Gagliardini, De Vrij, Gosens, Correa, Bellanova, Asllani, Mkhitaryan, D’Ambrosio, Skriniar, Lukaku.

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Two changes from the FA Cup final.