Tanzania head coach Miguel Gamondi named his squad ahead of the first encounter scheduled for November 13 at the Godswill Akpabio International Stadium in Uyo. The return leg will take place four days later, on November 17, in Dar es Salaam.
The squad is largely dominated by players from the Tanzanian Premier League, with Yanga FC and Azam FC providing five players each, making them the most represented clubs in the selection. Kagera Sugar and Singida Black Stars have one representative apiece.
Among the foreign-based players invited by Gamondi are Novatus Miroshi, who plays for Goztepe in Turkey; Cyprian Kachewele of Ukraine's Kryvbas; and Bernard Kamongo, who features for FC Dallas in the United States.
The two matches present an opportunity for Tanzania, also known as the Taifa Stars, to test their strength against one of Africa's established football nations, despite having already secured automatic qualification for the 2027 tournament as co-hosts.
Tanzania have endured a difficult start to their Group L campaign, losing 2-0 to Guinea-Bissau before settling for a 1-1 draw against Madagascar in their opening two fixtures.
Although their place at the continental competition is guaranteed, Gamondi is expected to use the remaining qualifying matches to build a competitive squad and improve the team's readiness ahead of the tournament.
For Nigeria, however, the stakes are considerably higher, as the Super Eagles must collect maximum points from the two encounters to strengthen their chances of reaching the finals.
Head coach Eric Chelle is yet to release his squad for the fixtures, with the coach also overseeing preparations for the country's U-23 team ahead of this month's Olympic qualifiers in Ikenne.
The Super Eagles have recorded mixed results in their opening two matches, beginning their campaign with a 2-1 victory over Madagascar in Uyo before suffering a disappointing 3-0 defeat to Guinea-Bissau in Bissau.
Nigeria currently have three points and occupy second position in Group L, behind leaders Guinea-Bissau.
With Tanzania already assured of a place at the 2027 tournament, only one additional qualification ticket is available from the group, leaving Nigeria with little room for further setbacks.
The double-header is therefore expected to be decisive for the Super Eagles, who will be eager to secure victories in both matches and avoid depending on other results to determine their qualification fate.
While Tanzania are approaching the encounters as part of their preparations for the tournament on home soil, Nigeria must treat both fixtures as must-win contests to keep their AFCON ambitions firmly on track.