The Super Eagles will line up in what looks like a 4-3-3 formation, with Real Sociedad’s Umar Sadiq leading the line.
Stanley Nwabali finally gets his first cap and will be flanked by the defensive quartet of Saidu Sanusi, William Troost-Ekong, Osayi-Samuel and Kenneth Omeruo.
In midfield, Peseiro has opted for Raphael Onyedika as the anchorman, while Samuel Chukwueze, Moses Simon and Sadiq lead the front three.
The reigning CAF Footballer of the Year Victor Osimhen will be starting from the bench but his strike partner Victor Boniface is not in the squad.
The three-time AFCON champions have been camping in Abu Dhabi in the United Arab Emirates (UAE) ahead of the tournament in the Ivory Coast.
Peseiro’s side played their first friendly on Sunday, when they took on local side Al Gharbia in a behind-closed-doors encounter – a game they comfortably won 12-0.
Nigeria will be hoping for a sterner test from Guinea at the Baniyas Stadium, as they prepare for the AFCON, which will kickstart in five days’ time.
The Super Eagles are paired against hosts the Ivory Coast, Guinea-Bissau and Equatorial Guinea, and will begin their campaign against the latter on 14 January.