Home-based goalkeepers Ikechukwu Ezenwa, Dele Ajiboye, Francis Uzoho and Daniel Akpeyi made the cut.
There is also the surprise inclusion of Crotone striker Simeone Nwankwo and Nigeria Professional Football League (NPFL) top scorer with 18 goals Junior Lokosa.
Leicester City midfielder Wilfred Ndidi, who is recuperating from a hamstring injury, is also included.
Others who made the list are Leon Balogun, William Troost-Ekong, Elderson Echiejile, Bryan Idowu, Shehu Abdullahi, Ola Aina, Ogenyi Onazi, John Ogu, Uche Agbo, Stephen Eze, Tyronne Ebuehi, Moses Simon, Kelechi Iheanacho, Kenneth Omeruo, Chidozie Awaziem, Oghenekaro Etebo and Joel Obi.
Meanwhile, Henry Onyekuru who just returned from injury and Victor Osimhen were not listed. Olanrewaju Kayode, who has been in fine form with Shakhtar Donetsk is also not included.