The trio were included in Low's preliminary party, but have missed out on places in the final 23-man squad.

Teenage winger Marin, who helped Borussia Monchengladbach to the second division title this season, had been the biggest surprise in the 26-man squad.

Cologne's Helmes and Schalke star Jones had also been widely tipped not to make the cut.

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Low admitted the decision over which three players not to take to Austria and Switzerland had been a tough one.

He told the German FA's official website, www.dfb.de: "The coaching team found the decision very hard.

"I was a millimetre-decision, because all of the three players had deserved to be a part of the European Championship squad."

Marin only made his Germany debut in the second half of Tuesday's 2-2 friendly draw with Belarus, while neither Jones - a key member of the Schalke team which reached the quarter-finals of this season's Champions League - nor Helmes had been included in Germany's recent squads before their call-ups to the preliminary party.

But Low claimed his decision to drop the trio was not an indication they were not good enough for international football.

He added: "This is not a decision against their ability; they have made an excellent impression in the training camp in Mallorca.

"Helmes, Jones and Marin have good prospects to be around the national team again after the Euros and to play a role."

Uncapped Bayer Leverkusen goalkeeper Rene Adler, a surprise inclusion in the preliminary squad ahead of the more experienced Timo Hildebrand, has retained his place.

Germany kick off their Euro 2008 campaign against Poland in Klagenfurt on June 8 before facing Croatia and co-hosts Austria.