Despite a comprehensive 4-0 triumph over Benin in their last group game, the Super Eagles failed to secure an automatic ticket as they finished second behind South Africa in Group C.
Nevertheless, they have been presented with a second chance to qualify for the global showpiece in Rabat. First, they face Gabon in a mini tournament before facing the winners between DR Congo and Cameroon.
To prosecute these playoffs, Eric Chelle has invited his regulars while handing a recall to Udinese goalkeeper Maduka Okoye and Sevilla forward Chidera Ejuke.
Aside from Osimhen, who is still basking in the euphoria of his first UEFA Champions League hat-trick against Ajax, regular suspects William Troost-Ekong, Stanley Nwabili, Alex Iwobi and Wilfred Ndidi make the cut.
Others include fast-rising star Benjami Fredericks, who plays for Denders FC in the Belgian top flight, Ademola Lookman, Tolu Arokodare, Moses Simon and Akor Adams.
As expected, Celtic striker Kelechi Iheanacho did not make the squad due to his recent injury worries while on assignment for the Scottish Premiership giants.
The three-time African champions are expected in Rabat on November 10th, before taking on the Panthers three days later.
Super Eagles full squad
Goalkeepers: Stanley Nwabali (Chippa United, South Africa); Amas Obasogie (Singida Blackstars, Tanzania); Maduka Okoya (Udinese FC, Italy)
Defenders: William Ekong (Al-Kholood, Saudi Arabia); Calvin Bassey (Fulham FC, England); Oluwasemilogo Ajayi (Hull City, England); Bright Osayi-Samuel (Birmingham City, England); Bruno Onyemaechi (Olympiakos, Greece); Chidozie Awaziem (Nantes FC, France); Zaidu Sanusi (FC Porto, Portugal); Benjamin Fredericks (Dender FC, Belgium)
Midfielders: Alex Iwobi (Fulham FC, England); Frank Onyeka (Brentford FC, England); Alhassan Yusuf Abdullahi (New England Revolution, USA); Wilfred Ndidi (Besiktas FC, Turkey); Raphael Onyedika (Club Brugge, Belgium)
Forwards: Ademola Lookman (Atalanta BC, Italy); Samuel Chukwueze (Fulham FC, England); Victor Osimhen (Galatasaray FC, Turkey); Simon Moses (Paris FC, France); Chidera Ejuke (Sevilla FC, Spain); Tolu Arokodare (Wolverhampton Wanderers, England); Akor Adams (Sevilla FC, Spain); Olakunle Olusegun (Pari Nizhny Novgorod, Russia)
