Both teams have been eliminated from the qualifiers, but Rohr has gone with a full strength side that includes team captain John Mikel Obi, Ahmed Musa and Carl Ikeme.
He probably has an eye on the 2018 Fifa World Cup qualifier against Zambia in Ndola, which will take place in October.
The list contains three goalkeepers, eight defenders, four midfielders and eight strikers for the clash which will be played at the Akwa Ibom International Stadium, Uyo on September 3. This arena was not originally expected to host the match, as rumours suggested Port-Harcourt as the match venue.
Midfidler Nosa Igiebor makes a return to the squad, as does FC Porto youngster Chidozie Awaziem. Goalkeepers Okechukwu Ezenwa and Emmanuel Daniel, as well as Kano Pillars defender Jamiu Alimi are the local-based players included.
Imoh Ezekiel’s showings at the Olympics has earned him a place in the selection, while emerging striker Victor Osimhen will also be in the squad.
Usual suspects such as Odion Ighalo of Watford, Moses Simon of KAA Gent, William Troost-Ekong, Leon Balogun and Ogenyi Onazi are included
Goalkeepers: Carl Ikeme (Wolverhampton Wanderers, England); Emmanuel Daniel (Enugu Rangers); Ikechukwu Ezenwa (FC IfeanyiUbah)
Defenders: Leon Balogun (FSV Mainz 05, Germany); William Troost-Ekong (Haugesund FC, Norway); Chidozie Awaziem (FC Porto, Portugal); Jamiu Alimi (Kano Pillars); Abdullahi Shehu (Uniao da Madeira, Portugal); Musa Muhammed (Istanbul Basaksehir, Turkey); Elderson Echiejile (AS Monaco, France), Kingsley Madu (AS Trencin, Slovakia)
Midfielders: Mikel John Obi (Chelsea FC, England); Ogenyi Onazi (Trabzonspor, Turkey); Wilfred Ndidi (KRC Genk, Belgium); Nosa Igiebor (Maccabi Tel Aviv, Israel)
Forwards: Ahmed Musa (Leicester City, England); Kelechi Iheanacho (Manchester City, England); Moses Simon (KAA Gent, Belgium); Victor Moses (Chelsea FC, England); Imoh Ezekiel (Al-Arabi Sporting Club, Qatar), Odion Ighalo (Watford FC, England); Brown Ideye (Olympiacos FC, Greece); Victor Osimhen (Wolfsburg FC, Germany).