The match is billed for June 4 in Vienna, Austria.
Crotone’s Simy Nwankwo and Lorient’s Terem Moffi made the cut.
The 31-man list will be trimmed to 23 players before the match.
Maduka Okoye, Wilfred Ndidi, Ola Aina, Alex Iwobi, Victor Osimhen, Samuel Chukwueze and Kelechi Iheanacho are some of the regulars included.
Next month’s game is part of the Super Eagles’ preparations for their 2022 FIFA World Cup qualifying campaign which will begin in September.
Nigeria are in Group C of the qualifiers with Cape Verde, Liberia and Central African Republic while Cameroon are in Group D alongside the Ivory Coast, Mozambique and Malawi.
FULL LIST
Goalkeepers: Francis Uzoho (APOEL Nicosia, Cyprus); John Noble (Enyimba FC); Maduka Okoye (Sparta Rotterdam, The Netherlands); Ikechukwu Ezenwa (Heartland FC).
Defenders: Kenneth Omeruo (CD Leganes, Spain); Kevin Akpoguma (Hoffenheim, Germany); Chidozie Awaziem (FC Boavista, Portugal); William Ekong (Watford FC, England); Olaoluwa Aina (Fulham FC, England); Jamilu Collins (SC Padeborn 07, Germany); Zaidu Sanusi (FC Porto, Portugal); Tyronne Ebuehi (FC Twente, The Netherlands); Oluwasemilogo Ajayi (West Bromwich Albion, England).
Midfielders: Oghenekaro Etebo (Galatasaray FC, Turkey); Wilfred Ndidi (Leicester City, England); Abdullahi Shehu (Omonia Nicosa, Cyprus); Joseph Ayodele-Aribo (Glasgow Rangers, Scotland); Abraham Marcus (CD Feirense, Portugal).
Forwards: Ahmed Musa (Kano Pillars FC); Alex Iwobi (Everton FC, England); Sadiq Umar (Almeria FC, Spain); Samuel Chukwueze (Villarreal FC, Spain); Victor Osimhen (Napoli FC, Italy); Kelechi Iheanacho (Leicester City, England); Moses Simon (FC Nantes, France); Henry Onyekuru (Galatasaray FC, Turkey); Anayo Iwuala (Enyimba FC); Peter Olayinka (Slavia Praha, Czech Republic); Terem Moffi (FC Lorient, France); Paul Onuachu (KRC Genk, Belgium); Simy Nwankwo (Crotone FC, Italy).
