Elliott has been plagued by knee injuries

Surgeons have told the 34-year-old to rest for six weeks before starting rehabilitation on his injured knee.

Australia bowler Michael Kasprowicz has also turned down the Welsh county in order to concentrate on Test cricket.

Elliott's fellow Australian Mark Cosgrove will replace him as an overseas batsman at Sophia Gardens.

"Mark is one of the best young batsmen in state cricket and he will play for Australia one day," Elliott told the South Wales Evening Post.

"I am sure he will score a lot of runs for Glamorgan this summer."

I definitely want to go back to Sophia Gardens next year Matthew Elliott

Glamorgan are also on the look-out for an overseas bowler to replace Kasprowicz, but say they will only recruit if they can find someone of the right calibre.

Injury cut short Elliott's 2005 season with Glamorgan and his domestic summer with South Australia.

"I am very disappointed to be missing the 2006 county season for Glamorgan," said Elliott.

"The club have been very understanding of my situation but at the end of the day I have to follow the surgeon's advice, I can't take any risks by rushing my comeback.

"I love playing for Glamorgan and have made a lot of friends in Cardiff. I definitely want to go back to Sophia Gardens next year.

"The more time I can give the injury to heal the better, I will take my time to rest and work on my fitness and get myself ready for the start of the new state season in October."