But Chelsea winger Victor Moses misses out through injury, though there have also been suggestions of late that he is not committed to playing for the Super Eagles.
Manchester City striker Kelechi Iheanacho gets a place, as does Arsenal-bound Henry Onyekuru, who plays for Eupen in Belgium.
Leicester City forward Ahmed Musa and Arsenal youngster Alex Iwobi are two other marquee players in the squad.
There is a first call-up for Maroof Youssef, who plays for Egyptian side Zamalek and operates in either midfield or the striking department.
Goalkeepers: Daniel Akpeyi (Chippa United/RSA), Ikechukwu Ezenwa (FC Ifeanyi Ubah), Dele Alampasu (FC Cesarense/POR)
Defenders: Elderson Echiejile (AS Monaco/FRA), Kenneth Omeruo (Alanyaspor/TUR), William Troost-Ekong (KAA Gent/BEL), Tyronne Ebuehi, (ADO Den Haag/NED), Shehu Abdullahi (Anorthosis Famagusta/CYP), Maroof Youssef (Zamalek/EGY), Chidozie Awaziem (FC Porto/POR)
Midfielders: Wilfred Ndidi (Leicester City/ENG), John Ogu (Hapoel Be'er Sheva/ISR), Ogenyi Onazi (Trabzonspor/TUR), Mikel Agu (FC Porto/POR), Oghenekaro Etebo (Feirense/POR), Alhassan Ibrahim (Akwa United)
Forwards: Henry Onyekuru (KAS Eupen/BEL), Victor Osimhen (Wolfsburg/GER), Kelechi Iheanacho (Manchester City/ENG), Ahmed Musa (Leicester City/ENG), Olanrewaju Kayode (Austria Wien/AUS), Alex Iwobi (Arsenal/ENG), Moses Simon (KAA Gent/BEL)