Osimhen was drafted in to replace Isaac Success who has not been released by his Spanish club side Granada.
The finals take place from 28 November to 12 December.
Matches will be played in Dakar and M’bour, and the top three teams will also earn a spot at next year’s Olympics.
Coach Samson Siasia has named three foreign-based players in his 21-man squad, including Taiwo Awoniyi, who is on loan from Liverpool to German side FSV Frankfurt.
Twelve players from the squad that won a bronze medal at this year’s All African Games in Congo-Brazzaville, including Erhun Obanor, Kingsley Sokari, Etor Daniel and Mustapha Abdullahi, have been omitted.
Nigeria boast a proud Olympics football record, having won gold medals at the Atlanta Games in 1996.
They also finished runners-up at the 2008 Beijing Olympics, where current under-23 coach Siasia also coached the ‘Dream Team’ in China.
However, the so-called ‘Dream Team V’ led by Austin Eguavoen failed to qualify for the 2012 London Olympics after crashing out in the group stages of the qualifying tournament in Morocco.
Full squad
1. Emmanuel Daniel
2. Yusuf Mohammed
3. Emmanuel Iwu
4. Segun Oduduwa
5. Sincere Seth
6. Azubuike Okechukwu
7. Ajayi Junior
8. Oghenekaro Etebo
9. Taiwo Awoniyi
10. Usman Mohammed
11. Ndifreke Effiong
12. Chukwuebuka Iroha
13. Stanley Dimgba
14. Godspower Aniefiok
15. Bature Yaro
16. Zaradeen Bello
17. Amaefule Chizoba
18. Seun Olulayo
19. Tiongoli Tonbara
20. Kufre Ebong
21. Victor Osimhen
Full squad
1. Emmanuel Daniel
2. Yusuf Mohammed
3. Emmanuel Iwu
4. Segun Oduduwa
5. Sincere Seth
6. Azubuike Okechukwu
7. Ajayi Junior
8. Oghenekaro Etebo
9. Taiwo Awoniyi
10. Usman Mohammed
11. Ndifreke Effiong
12. Chukwuebuka Iroha
13. Stanley Dimgba
14. Godspower Aniefiok
15. Bature Yaro
16. Zaradeen Bello
17. Amaefule Chizoba
18. Seun Olulayo
19. Tiongoli Tonbara
20. Kufre Ebong
21. Victor Osimhen
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