The list includes goalkeeper Vincent Enyeama, who hinted at international retirement after the World Cup in Brazil, as well as star players John Mikel Obi and Emmanuel Emenike.
Also included is midfielder Ogenyi Onazi, who suffered a horror ankle injury against France, and Elderson Echiejile, who missed out on the tournament due to injury.
Former Mamelodi Sundowns striker Gbolahan Salami, who failed to play a game for the reigning PSL champions, is one of five home-based players selected.
The Super Eagles face Congo, in for the banned Rwanda, on September 6, before travelling to South Africa for the clash against Bafana Bafana on September 10.
Goalkeepers: Vincent Enyeama (Lille, France); Austin Ejide (Hapoel Be’er Sheva, Israel); Chigozie Agbim (Gombe United, Nigeria)
Defenders: Elderson Echiejile (Monaco, France); Juwon Oshaniwa (Ashdod FC, Israel); Efe Ambrose (Celtic, Scotland); Godfrey Oboabona (Rizespor, Turkey); Azubuike Egwuekwe (Warri Wolves, Nigeria); Kenneth Omeruo (Middlesbrough, England); Kunle Odunlami (Sunshine Stars, Nigeria)
Midfielders: John Mikel Obi (Chelsea, England); Ogenyi Onazi (Lazio, Italy); Ramon Azeez (Almeria, Spain); Joel Obi (Inter Milan, Italy); Nosa Igiebor (Real Betis, Spain); Omatsone Aluko (Hull City, England)
Forwards: Ahmed Musa (CSKA Moscow, Russia); Emmanuel Emenike (Fenerbahce, Turkey); Chinedu Obasi (Schalke, Germany); Uche Nwofor (Heerenveen, Netherlands); Nnamdi Oduamadi (AS Varese 1910, Italy); Gbolahan Salami (Warri Wolves); Christian Osaguona (Enugu Rangers)