Watford striker Ighalo missed last month’s win against Zambia which coincided with the burial of his late father, while Etebo has yet to feature for the Eagles since the German took over the reins of the national team.
Ighalo’s Watford teammate, Success Isaac, has been dropped after picking up an injury, along with Turkey-based Musa Mohammed and Victor Osimhen.
Making their entry to the side are ADO Den Haag right fullback Tyronne Ebuehi and Russia-based defender Brian Idowu.
The Eagles currently top Group B on three points ahead of Algeria and Cameroon on a point each, with Zambia bringing up the rear.
Camp opens on Monday, November 7 in Abuja, where they’ll train till Thursday before moving to Uyo.
The Full Squad
Goalkeepers: Carl Ikeme (Wolverhampton Wanderers/ENG), Daniel Akpeyi (Chippa United/RSA), Dele Alampasu (Cesarence/POR)
Defenders: Elderson Echiejile (Standard Liege/BEL), Brian Idowu (FC Dynamo/RUS), Tyronne Ebuehi (ADO Den Haag/NED), Kenneth Omeruo (Alanyaspor/TUR), William Troost Ekong (FK Haugesund/NOR), Leon Balogun (Mainz 05/GER), Godfrey Obaboana (Rizespor/TUR), Uche Agbo (Granada CF/ESP) Midfielders: Mikel Obi (Chelsea/ENG), Ogenyi Onazi (Trabzonspor/TUR), John Ogu (Hapoel Be’er Sheva/ISR), Shehu Abdullahi (/CYP), Wilfred Ndidi (Genk/BEL), Anderson Esiti (Gent/BEL)
Strikers: Kelechi Iheanacho (Manchester City/ENG), Odion Ighalo (Watford/ENG), Brown Ideye (Olympiacos/GRE), Alex Iwobi (Arsenal/ENG), Oghenekaro Etebo (Feirence/POR), Moses Simon (Gent/BEL), Ahmed Musa (Leicester City/ENG), Victor Moses (Chelsea/ENG)