The other England-based players called up by new Super Eagles coach Gernot Rohr are teenager Kelechi Iheanacho, who on Thursday extended his contract at Manchester City, Chelsea winger Victor Moses and Wolverhampton Wanderers goalkeeper Carl Ikeme.
Osimhen, 17, who will only sign his first professional contract in January with German Bundesliga club Wolfsburg, has been given a chance to shine alongside more established strikers like Musa, Ighalo and Olympiakos' Brown Ideye.
The match is a dead rubber, as both teams can no longer qualify, but Rohr and his side are using the game as a rehearsal for a 2018 World Cup qualifier in Zambia on October 3.
Goalkeepers: Carl Ikeme (Wolverhampton Wanderers/ENG), Emmanuel Daniel (Enugu Rangers), Ikechukwu Ezenwa (FC Ifeanyi Ubah)
Defenders: Leon Balogun (Mainz/GER), William Troost-Ekong (Haugesund/NOR), Chidozie Awaziem (FC Porto/POR), Jamiu Alimi (Kano Pillars), Abdullahi Shehu (Uniao da Madeira/POR), Musa Muhammed (Istanbul Basaksehir/TUR), Elderson Echiejile (AS Monaco/FRA), Kingsley Madu (AS
Midfielders: John Obi Mikel (Chelsea/ENG), Ogenyi Onazi (Trabzonspor/TUR), Wilfred Ndidi (KRC Genk/BEL), Nosa Igiebor (Maccabi Tel Aviv/ISR), Victor Moses (Chelsea/ENG)
Forwards: Ahmed Musa (Leicester City/ENG), Kelechi Iheanacho (Manchester City/ENG), Moses Simon (KAA Gent/BEL), Imoh Ezekiel (Al-Arabi/QAT), Odion Ighalo (Watford FC/ENG), Brown Ideye (Olympiakos/GRE), Victor Osimhen