Mikel, Godfrey Oboabona and goalkeeper Daniel Akpeyi are the over-age players included in the list released by the Nigerian Football Federation (NFF), Friday.
They and the other players will take part in the final training in the United States in July.
Seventeen of the 35 players included in the team have already had full international experience with the Super Eagles as Siasia hopes to put up a good challenge to win gold this year after falling just short in his 2008 spell in charge.
The full list:
Daniel Akpeyi (Chippa FC, South Africa)
Yusuf Bala (Kano Pillars)
Emmanuel Daniel (Enugu Rangers)
Taiwo Abdulrahman (Kwara United)
Ndubuisi Agu (FC Porto, Portugal)
Junior Ajayi (CS Sfaxien, Tunisia)
Stanley Amuzie (Olhanense FC, Portugal)
Taiwo Awoniyi (Frankfurt FC, Germany)
Okechukwu Azubuike (Yeni Malatyaspor, Turkey)
Etor Daniel (Enyimba FC)
Augustine Dimgba (Sunshine Stars)
William Ekong (Haugesund FC, Norway)
Saturday Erimuya (Kayseri Erciyespor, Turkey)
Oghenekaro Etebo (CD Feirense FC, Portugal)
Imoh Ezekiel (Anderlecht, Belgium)
Saviour Godwin (Ostende, Belgium)
Odion Ighalo (Watford FC, England)
Kelechi Iheanacho (Manchester City, England)
Alex Iwobi (Arsenal FC, England)
Emiloju Julius (MFM FC)
Kingsley Madu (AS Trencin, Slovakia)
John Mikel Obi (Chelsea FC, England)
Musa Muhammed (Istanbul Basaksehir, Turkey)
Usman Muhammed (CF Uniao, Portugal)
Wilfred Ndidi (KRC Genk, Belgium)
Erhun Obanor (MFM FC)
Godfrey Oboabona (Caykur Rizespor, Turkey)
Kenneth Omeruo (Chelsea FC, England)
Sodiq Saliu (Seraing FC, Belgium)
Abdullahi Shehu (CF Uniao, Portugal)
Moses Simon (KAA Gent, Belgium)
Seth Sincere (Rhapsody FC)
Ndifreke Udo (Abia Warriors)
Aminu Umar (Osmalispor, Turkey)
Sadiq Umar (AS Roma, Italy)