The friendly holds on September 27, at the 40,000-capacity Stade Olympique in Oran, Algeria.
FC Nantes forward, Moses Simon, is the sole Nigerian player in the Player of The Year (Men) category, 2022.
In late January, Ighalo left Al-Shabab for another Saudi side Al Hilal, leading the team’s attack in February against Chelsea in FIFA Club World Cup game.
Al Hilal thumped hosts Al Jazira 6-1 on Sunday in Abu Dhabi to book their place in the 2021 FIFA Club World Cup semi-finals against Chelsea.
“Sorry I cannot be there. But I’m supporting the boys all the way. I call on Nigerians to support the team.”
With Osimhen, Dennis and Ighalo missing in the Super Eagles squad, Nigeria’s attacking fortitude will now rest on inconsistent forwards like Kelechi Iheanacho and Henry Onyekuru.
The Yola-born 23-year-old striker is a product of an Abuja based football academy.
He becomes the fourth Nigerian player to win the monthly award.
Ighalo is expected to return to Shanghai Shenhua in the Chinese Super League at the end of January.
David De Gea, Dean Henderson, Lee Grant were listed as goalkeepers on OleGunnar Solskjaer’s 25-man A list.
