Victor Osimhen, Dennis Emmanuel and Leon Balogun will not be part of Nigeria’s squad at the 2021 Africa Cup of Nations.
Osimhen has been left out of the final list, after contracting COVID-19, with his club Napoli threatening legal action as the player recovers from facial surgery.
Dennis has been dropped after Watford also made it clear the Nigeria Football Federation (NFF) sent his invitation letter late.
Leon Balogun and the versatile Abdullahi Shehu are both out with injuries.
Right-back Tyrone Ebuehi and Oluwasemilogo Ajayi return to the squad while Osimhen is replaced by Henry Onyekuru who was also at the last finals in Egypt.
Dennis’ place will be taken by the Czech Republic-based forward Peter Olayinka.
The Super Eagles play Egypt in their AFCON opener on January 10, before taking on Sudan and Guinea Bissau.
Goalkeepers: Francis Uzoho (AC Omonia, Cyprus); John Noble (Enyimba FC); Daniel Akpeyi (Kaizer Chiefs, South Africa); Maduka Okoye (Sparta Rotterdam, The Netherlands)
Defenders: Jamilu Collins (SC Padeborn 07, Germany); Tyrone Ebuehi (Venezia FC, Italy); Zaidu Sanusi (FC Porto, Portugal); Olisa Ndah (Orlando Pirates, South Africa); Chidozie Awaziem (Alanyaspor FC, Turkey); Kenneth Omeruo (CD Leganes, Spain); Oluwasemilogo Ajayi (West Bromwich Albion, England); William Ekong (Watford FC, England); Olaoluwa Aina (Torino FC, Italy).
Midfielders: Frank Onyeka (Brentford FC, England); Joseph Ayodele-Aribo (Glasgow Rangers, Scotland); Wilfred Ndidi (Leicester City, England); Chidera Ejuke (CSKA Moscow, Russia); Kelechi Nwakali (SD Huesca, Spain).
Forwards: Ahmed Musa (Fatih Karagumruk, Turkey); Samuel Chukwueze (Villarreal FC, Spain); Henry Onyekuru (Olympiacos FC, Greece); Alex Iwobi (Everton FC, England); Kelechi Iheanacho (Leicester City, England); Peter Olayinka (SK Slavia Praha, Czech Republic); Moses Simon (FC Nantes, France); Sadiq Umar (UD Almeria, Spain); Taiwo Awoniyi (Union Berlin, Germany); Odion Jude Ighalo (Al-Shabab Riyadh, Saudi Arabia).