Notably, former continental champions Enyimba of Aba security an uncommon away win in an oriental derby at Enugu Rangers.
Gerrard, 41, who joined the club last month, will miss Sunday’s home game against Chelsea and Tuesday’s trip to Leeds United.
Former player now coach, Aliou Cisse, hopes the squad will win him the AFCON title which has eluded him for over two decades.
Coach Mondher Kebaier is scheduled to announce the final list on December 30.
The list published on Super Eagles Facebook and Instagram pages included Italy-based striker Victor Osimhen who was a major injury doubt.
Mr Umar said the accident occurred at 12:20 a.m. and it was caused by excessive speeding, wrongful overtaking and loss of control by the driver.
The domestic schedule is coming under huge pressure, with the impact of the Omicron variant of coronavirus sweeping through dressing rooms.
33-year-old Lewandowski has been racking up scoring records in recent years and has a contract to 2023.
All three have been out since missing the 3-1 Premier League win over Newcastle United on December 16, after testing positive.
Everton manager, Rafa Benitez, said his club has a record six injuries and five players down with the COVID-19 virus.
