The draw took place in Cairo, Egypt, on Tuesday, pairing Nigeria against teams the Super Eagles met several times in recent years.
Guinea-Bissau is a familiar opponent, having faced Nigeria during the group stage of the 2021 AFCON, the 2023 qualifiers, and again at the tournament in Côte d’Ivoire.
Tanzania also played against the Super Eagles in their opening match at the 2025 AFCON, where Nigeria secured a 2-1 win.
Madagascar, however, has a notable result against Nigeria, beating them 2-0 during the 2019 AFCON group stage.
The 2027 tournament will be jointly hosted by Tanzania, Kenya and Uganda.
As one of the host nations, Tanzania will automatically qualify, meaning only one other team from Group L will advance.
Across the qualifiers, there are 12 groups in total, with the top two teams from each group progressing to form the 24 teams that will compete in the tournament, scheduled to run from June 19 to July 17, 2027.
The qualification matches will begin with the first two rounds between September 21 and October 6, 2026.
The next set of games will take place from November 9 to 17, 2026, while the final fixtures are set for March 22 to 30, 2027.
Nigeria heads into the qualifiers after finishing third at the 2025 AFCON in Morocco.
The Super Eagles have won the continental title three times, with their most recent triumph coming in 2013.
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