Walsh will not take part in Saturday's live show because he is attending the funeral of Boyzone's Stephen Gately during the day. He will not return for the Sunday results show.
A Talkback Thames spokesperson said in a statement: "Due to recent tragic events, Louis Walsh will not be appearing on either the Saturday or Sunday live The X Factor shows this weekend as he is attending Stephen Gately's funeral.
"Louis has been in close contact with his acts throughout the week, although his opinions will not be represented in the show this weekend."
Gately's funeral will take place in the Church of St. Laurence O'Toole on Sheriff Street, Dublin. The singer, who was managed by Walsh during the '90s, died while on holiday in Majorca last weekend.
Walsh pulled out of last Sunday's results show following the announcement of the boyband star's death.