Etuhu, who was snubbed by coach Shuaibu Amodu for last month's qualifier against Mozambique, is part of a 29-man squad that will also play two friendlies against the Republic of Ireland on 27 May in London and France on 2 June in Saint Etienne.
Etuhu last played for Nigeria at the 2008 CAF African Cup of Nations in Ghana after he was first capped by the country against Mexico the previous year. Several uncapped players have also been named in the squad, including Hamburg midfielder Dennis Aogo, Elderson Echiejile (Rennes) and Chibuzo Okonkwo from Nigerian league leaders Bayelsa United.
Nigeria will host Kenya on 7 June in Abuja and a fortnight later travel for a crunch tie against group leaders Tunisia.
Goalkeepers: Vincent Enyeama (Hapoel Tel Aviv/ISR), Austin Ejide (Bastia/FRA), Dele Aiyenugba (Bnei-Yehuda/ISR)
Defenders: Onyekachi Apam (Nice/FRA), Yusuf Mohammed (FC Sion/SUI), Joseph Yobo (Everton/ENG), Danny Shittu (Bolton/ENG), Obinna Nwaneri (FC Sion/SUI), Taye Taiwo (Marseille/FRA), Chidi Odiah (CSKA Moscow/RUS), Elderson Echiejile (Rennes/FRA), Dele Adeleye (Sparta Rotterdam/NED), Olubayo Adefemi (SC Rheindorf Altach/AUT), Chibuzo Okonkwo (Bayelsa United)
Midfielders: Dennis Aogo (Hamburg/GER), John Mikel Obi (Chelsea/ENG), Sani Kaita (FC Kuban/RUS), Seyi Olofinjana (Stoke City/ENG), Kalu Uche (Almeria/ESP), Yusuf Ayila (Dynamo Kiev/UKR), Oluwafemi Ajilore (FC Groningen/NED), Dickson Etuhu (Fulham/ENG)
Forwards: Nwankwo Kanu (Portsmouth, England), Obafemi Martins (Newcastle, England), Osaze Odemwingie (FC Moscow, Russia), Obinna Nsofor (Inter Milan, Italy), Ikechukwu Uche (Getafe, Spain), Chinedu Obasi (Hoffenheim/Germy), Joseph Akpala (Club Brugges/Belgium)