Top striker Victor Osimhen, who recently returned from injury, is expected to lead the attack as Nigeria battles for a spot in the World Cup. The Galatasaray forward missed the 1-1 draw with South Africa but is now back in contention.
Team captain William Troost-Ekong and vice-captain Wilfred Ndidi also make the list, alongside regulars like Ademola Lookman, Alex Iwobi, Moses Simon, and rising defender Benjamin Fredericks.
Semi Ajayi and Terem Moffi return after injury layoffs, while Eric Chelle has handed surprise call-ups to Sevilla youngster Akor Adams and Russia-based Olakunle Olusegun.
Nigeria will play Lesotho in South Africa before facing Benin Republic in Uyo on October 14 in what could be a decisive clash.
At the moment, the Super Eagles sit third in Group C with 11 points from eight games, trailing leaders Benin by three points and second-placed South Africa, who recently suffered a deduction for fielding an ineligible player.
The squad will assemble in South Africa from October 6 to begin preparations.
Goalkeepers: Stanley Nwabali (Chippa United, South Africa); Amas Obasogie (Singida Blackstars, Tanzania); Adeleye Adebayo (Volos FC, Greece)
Defenders: William Troost-Ekong (Al-Kholood, Saudi Arabia); Calvin Bassey (Fulham, England); Semi Ajayi (Hull City, England); Bright Osayi-Samuel (Birmingham City, England); Bruno Onyemaechi (Olympiakos, Greece); Felix Agu (Werder Bremen, Germany); Benjamin Fredericks (Dender, Belgium)
Midfielders: Alex Iwobi (Fulham, England); Frank Onyeka (Brentford, England); Alhassan Yusuf (New England Revolution, USA); Wilfred Ndidi (Besiktas, Turkey)
Forwards: Victor Osimhen (Galatasaray, Turkey); Ademola Lookman (Atalanta, Italy); Samuel Chukwueze (AC Milan, Italy); Moses Simon (Paris FC, France); Cyriel Dessers (Rangers, Scotland); Tolu Arokodare (Genk, Belgium); Terem Moffi (OGC Nice, France); Akor Adams (Sevilla, Spain); Olakunle Olusegun (Pari Nizhny Novgorod, Russia)
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