The Super Eagles will play the national team of Seychelles on September 7 in Victoria, Seychelles.
Rohr, at a news conference in Lagos, said 24 players and four stand-by players were invited for the match.
The list consists of three goal keepers, eight defenders, six midfielders and seven forwards.
Goalkeepers: Francis Uzoho (Deportivo La Coruna, Spain); Ikechukwu Ezenwa (Enyimba FC); Daniel Akpeyi (Chippa United, South Africa)
Defenders: Olaoluwa Aina (Torino FC, Italy); Semi Ajayi (Rotherham United, England); Bryan Idowu (Lokomotiv Moscow, Russia); Chidozie Awaziem (FC Porto, Portugal); William Ekong (Udinese FC, Italy); Leon Balogun (Brighton & Hove Albion, England); Kenneth Omeruo (CD Leganes, Spain); Jamilu Collins (SC Padeborn 07, Germany)
Midfielders: Ogenyi Onazi (Trabzonspor FC, Turkey); Wilfred Ndidi (Leicester City, England); Oghenekaro Etebo (Stoke City FC, England); John Ogu (Hapoel Be’er Sheva, Israel); Kelechi Nwakali (FC Porto, Portugal); Joel Obi (AC Chievo Verona, Italy)
Forwards: Ahmed Musa (Al Nassar FC, Saudi Arabia); Kelechi Iheanacho (Leicester City, England); Simeon Nwankwo (Crotone FC, Italy); Henry Onyekuru (Galatasaray SK, Turkey); Odion Ighalo (Changchun Yatai, China); Alex Iwobi (Arsenal FC, England); Samuel Kalu (Bordeaux FC, France)
Standby: Uche Agbo (Standard Liege, Belgium), Stephen Eze (Lokomotiv Plovdiv, Bulgaria); Musa Muhammed (HNK Gorica, Croatia); Blessing Eleke (FC Luzern, Switzerland)
On standby are: Uche Agbo, Eze Stephen, Musa Muhammed and Blessing Eleke.
The players are expected to arrive at Seychelles from September 3 from their base, while one of the goal keepers, Ezenwa and the technical crew will leave Nigeria on September 2.
The News Agency of Nigeria reports that the three points at stake in the match are important to the Super Eagles, having lost their opener to South Africa.
Meanwhile, Seyi Akinwumi, 1st Vice-President of the Nigeria Football Federation (NFF), said that qualification for the 2019 Nations Cup was paramount to the federation.
“Having not qualified in the previous two editions, all the attention of the federation is toward our qualifying for 2019 edition in Cameroon.
“We have put all the distraction of the crisis in the federation behind us, which was part of the reasons we failed to qualify for the last editions.
“Our focus now is the qualification for the tournament and both the technical crew and the players are ready,” Akinwumi said.
NAN reports that Seychelles have never qualified for the finals of the Africa Cup of Nations or the World Cup but they made their debut in the qualifiers for the 1986 African Cup of Nations, losing to Mauritius.
Under Montenegrin coach Vojo Gardasevic, the Seychelles team made their debut in the World Cup qualifiers in April 2000.