The City Reds, who are due in court on January 7 to face a winding-up petition, say they are unable to raise a team for the friendly, which was due to take place at the Leigh Sports Village on Sunday, December 30.
Reds coach Phil Veivers, who has been able to make just one new signing so far for Super League XVIII, said: "It's unfortunate but we had to make the right call.
"We have a few too many knocks and niggles this week and, as everybody knows we are a bit light on personnel at the moment anyway with the current situation.
"We felt it was better to give the boys an extended break over Christmas and prepare ourselves fully for the Swinton game on January 6."
Salford's bank account remains frozen and recruitment hinges on new investment in the club taking place.
The club, who are faced with a tax bill in the region of £50,000, need to find around £600,000 in the next six weeks to pay off their debts.
- Sports & Recreation
- Leigh Sports Village