This will be Siasia's first call-up of the 26-year-old striker since he took over the Super Eagles in December. Martins scored a late winner as Birmingham City shocked favourites Arsenal to win the League Cup.
Spain-based striker Ikechukwu Uche, who was ruled out for several months by knee injury, was also picked in a 24-man squad for a 27 March qualifier against Ethiopia slated for Abuja.
The Real Zaragoza striker missed both last year's FIFA World Cup™ and Africa Cup of Nations in Angola even after he finished as top scorer for Nigeria with four goals in the qualifying tournament.
Siasia has also called up three uncapped players, namely Israel-based defender Efe Ambrose, Nnamdi Oduamadi from AC Milan and Fegor Ogude, who is based in Norway.
Goalkeepers: Vincent Enyeama (Hapoel Tel Aviv/ISR), Dele Aiyenugba (Bnei Yehuda/ISR)
Defenders: Chibuzor Okonkwo (Heartland), Ayodele Adeleye (Metallurh Donetsk/UKR), Taye Taiwo (Marseille/FRA), Olubayo Adefemi (Xanthi/GRE), Elderson Echiejile (Sporting Braga/POR), Joseph Yobo (Fenerbahce/TUR), Efe Ambrose (FC Ashdod/ISR)
Midfielders: John Mikel Obi (Chelsea/ENG), Obiora Nwankwo (Inter Milan/ITA), Joel Obi (Inter Milan/ITA), Fegor Ogude (Valerenga/NOR), Kalu Uche (Almeria/ESP) Nnamdi Oduamadi (AC Milan/ITA)
Forwards: Obafemi Martins (Birmingham City/ENG), Ike Uche (Real Zaragoza/ESP), Ahmed Musa (VVV Venlo/NED), Osaze Odemwingie (West Bromwich Albion/ENG), Obinna Nsofor (West Ham/ENG), Victor Anichebe (Everton/ENG), Peter Utaka (Odense Boldklub/DEN), Solomon Okoronkwo (Aalesund/NOR), Ekigho Ehiosun (Warri Wolves)