Iheanacho, 22, and Semi Ajayi, 25, were left out of the final squad for the Africa Cup of Nations in Egypt, but both have been included for the game scheduled for Dnipro on 10 September.

Dutch-born Ebuehi, 23, whose last appearance for the Super Eagles was at the World Cup last year, has been included after a year out with a cruciate ligament injury.

Young Fortuna Düsseldorf goalkeeper Maduka Okoye and Joe Aribo of Glasgow Rangers are both handed maiden call-ups.

Rohr has opted for the core of the squad which finished third at the Nations Cup last month including the England-based quartet of Alex Iwobi, Leon Balogun, Oghenekaro Etebo and Wilfred Ndidi.

But first-choice goalkeeper Daniel Akpeyi, clubless John Ogu and Shehu Abdullahi all miss out.

Rohr will look to replace captain John Mikel Obi and tournament top scorer Odion Ighalo who have both retired from international football.

The two countries have never met at senior international level and the Nigeria Football Federation (NFF) says the game against the Eastern Europeans serves as a build-up to the 2021 Africa Cup of Nations qualifying which starts in November.

The three-time African champions will open their Cameroon 2021 campaign against Benin in November's Group L fixture.

Nigeria's 23-man squad:

Goalkeepers: Francis Uzoho (Omonia Nicosia, Cyprus), Ikechukwu Ezenwa (Heartland), Emil Maduka Okoye (Fortuna Dusseldorf, Germany)

Defenders: Ola Aina (Torino, Italy), Tyronne Ebuehi (Benfica, Portugal), Chidozie Awaziem (FC Porto, Portugal), William Troost-Ekong (Udinese, Italy), Leon Balogun (Brighton, England), Kenneth Omeruo (Leganes, Spain), Jamilu Collins (SC Padeborn, Germany), Semi Ajayi (West Brom, England)

Midfielders: Alex Iwobi (Everton, England), Wilfred Ndidi (Leicester City, England), Oghenekaro Etebo (Stoke City, England), Joe Aribo (Rangers, Scotland)

Forwards: Ahmed Musa (Al Nassr FC, Saudi Arabia), Victor Osimhen (Lille, France), Moses Simon (Levante, Spain), Henry Onyekuru (Monaco, France), Samuel Kalu (Bordeaux, France), Paul Onuachu (Midtjylland, Denmark), Samuel Chukwueze (Villarreal, Spain), Kelechi Iheanacho (Leicester City, England).