The Super Eagles have handed Heracles striker Cyriel Dessers, who is also eligible to play for Belgium, and Germany-based defender Kingsley Ehizibue first call-ups for 2021 Africa Cup of Nations qualifying matches against Sierra Leone later this month.
Nigeria will host Sierra Leone on March 27 in the southern town of Asaba before they travel to Freetown four days later for the return tie.
Dessers, 26, could have played for the country of his father, but has opted to play for Nigeria, where his mother hails from.
He is the leading scorer in the Dutch league with 15 goals and only recently took a Nigerian passport.
Fellow fresh call-up Ehizibue from German club FC Cologne also had the choice to play for the Netherlands, where he was born, but chose to feature for Nigeria, where his parents are from.
The three-time African champions have succeeded in persuading several players including Victor Moses, William Ekong, Ola Aina and Leon Balogun to change their international allegiance to Nigeria even after they could play for other countries.
Leicester City Kelechi Iheanacho has earned a recall to the national team on the back of his recent exploits with his Premier League club.
Teammate Wilfred Ndidi has also been included on the 24-man squad even though he has been on the treatment table this past month.
Nigeria top their qualifying group after winning their first two qualifying games against Benin Republic and Lesotho with six points.
The full squad:
Goalkeepers: Daniel Akpeyi (Kaizer Chiefs, South Africa); Ikechukwu Ezenwa (Heartland FC); Maduka Okoye (Fortuna Dusseldorf, Germany)
Defenders: Kenneth Omeruo, Chidozie Awaziem (CD Leganes, Spain); Leon Balogun (Wigan Athletic, England); William Ekong (Udinese FC, Italy); Olaoluwa Aina (Torino FC, Italy); Jamilu Collins (SC Padeborn 07, Germany); Oluwasemilogo Ajayi (West Bromwich Albion, England); Kingsley Ehizibue (FC Koln, Germany)
Midfielders: Abdullahi Shehu (Bursaspor FC, Turkey); Etebo Oghenekaro (Getafe FC, Spain); Wilfred Ndidi (Leicester City, England); Joseph Ayodele-Aribo (Glasgow Rangers, Scotland); Ramon Azeez (Granada FC, Spain)
Forwards: Ahmed Musa (Al Nassr, Saudi Arabia); Alexander Iwobi (Everton FC, England); Victor Osimhen (Lille OSC, France); Moses Simon (FC Nantes, France); Samuel Chukwueze (Villarreal FC, Spain); Cyril Dessers (Heracles Almelo, The Netherlands); Kelechi Iheanacho (Leicester City, England); Samuel Kalu (Girondins Bordeaux, France)