Former Chelsea midfielder John Obi Mikel, now plying his trade in China with Tianjin Teda, will captain the Super Eagles at the tournament.
Uncapped Crotone striker Simeon Nwankwo is a surprise inclusion following an impressive campaign in Serie A which included scoring an overhead kick against champions Juventus.
The Nigerian Super League's leading goalscorer, Junior Lokosa of Kano Pillars, is the only other uncapped player in the 30, which will be cut down to 23 next month following the friendly against England.
Nigeria have been drawn in Group D alongside Argentina, Iceland and Croatia, and their campaign will get underway in Kaliningrad on June 16.
Defenders: Abdullahi Shehu (Bursaspor, Turkey); Tyronne Ebuehi (Den Haag, Netherlands); Ola Aina (Hull, England); Elderson Echiejile (Brugge, Belgium); Brian Idowu (Amkar Perm, Russia); Chidozie Awaziem (Nantes, France); William Ekong (Bursaspor, Turkey); Leon Balogun (Mainz, Germany); Kenneth Omeruo (Kasimpasa, Turkey); Stephen Eze (Lokomotiv Plovdiv, Bulgaria).
Midfielders: John Obi Mikel (Tianjin Teda, China); Ogenyi Onazi (Trabzonspor, Turkey); Wilfred Ndidi (Leicester, England); Oghenekaro Etebo (Las Palmas, Spain); John Ogu (Hapoel Be'er Sheva, Israel); Uche Agbo (Standard Liege, Belgium); Joel Obi (Torino, Italy); Mikel Agu (Bursaspor, Turkey).
Forwards: Ahmed Musa (CSKA Moscow, Russia); Kelechi Iheanacho (Leicester, England); Moses Simon (Gent, Belgium); Victor Moses (Chelsea, England); Odion Ighalo (Changchun Yatai, China); Alex Iwobi (Arsenal, England); Nwankwo Simeon (Crotone, Italy); Junior Lokosa (Kano Pillars, Nigeria).