Spain based duo of Umar Sadiq and Samuel Chukwueze will lead the attack based on their market values when the Super Eagles face Mexico and Ecuador later in May and June.
Chukwueze and Umar are two of the most valuable Super Eagles stars invited for what is set to be Nigeria's first matches since the ill-fated defeat to Ghana in the 2022 FIFA World Cup qualifier at the Moshood Abiola Stadium in Abuja.
Both forwards, who play in the La Liga and La Liga Smartbank respectively, are a part of the 30-man Super Eagles squad released by the NFF ahead of that double-header friendlies.
With their incredible forms for Villarreal and Almeria, it's not a surprise to see the duo head the most valuable list of invited players.
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Here is a full list of the most valuable XI of invited Super Eagles;
GK: Maduka Okoye (Sparta Rotterdam) - €3m
Back in the team after he withdrew from the qualifiers against Ghana, it's no surprise to see the 22-year-old in between the sticks.
Maduka Okoye has been in fine form of late for Rotterdam, with his clean sheet on Thursday getting the club out of relegation.
RB: Chidozie Awaziem (on loan at Alanyasor) - €4.5m
Seeing Chidozie Awaziem on this list puts a smile on this writer's face because he remains a firm believer that the FC Porto lad is one of Nigeria's most gifted exports.
Despite playing over 1400 minutes this season, the 25-year-old has been largely ignored by Super Eagles bosses.
CB: Semi Ajayi (West Bromwich Albion) - €5m
Semi Ajayi takes his place at CB as one of Nigeria's most valuable defenders out there. The versatile player, who can also play as a defensive midfielder, has ranked in 2476 minutes of action for WBA this campaign in the Championship.
One of the Super Eagles' best defenders in terms of goal threat, he scored one and assisted two goals for WBA.
CB: William Troost-Ekong (Watford) - €5m
It has been a tale of woes for the Super Eagles vice-captain since he rejoined his teammates at the Vicarage Road following his return from AFCON.
But despite his club troubles, he joins Ajayi as the most valuable pairing at the heart of the defense for the Super Eagles.
LB: Zaidu Sanusi (FC Porto) - €8m
Porto's hero and powerful left-back Zaidu Sanusi is the most valuable defender on the list of players invited to the Super Eagles.
This should not surprise anymore, his goal that handed Porto their 30th Portuguese title last week should be worth 5m.
CM - Oghenekaro Etebo (Watford) €3m
Despite an injury-blighted season that has seen him feature just eight times in a poor season for Watford, Etebo remains a highly valuable player.
CM - Joe Aribo (Rangers) - €10m
A player of the season contender in his club Rangers, Joe Aribo deservedly takes his place on this list.
The 26-year-old scored eight goals and assisted five in the Scottish Premier League for the Gers and played a decisive role in their amazing run to the Europa League final for the first time in 14 years.
RW: Samuel Chukwueze (Villarreal) - €20m
Villarreal star and Bayern Munich slayer, Samu Chukwueze, takes his place on the right-wing as the most valuable player invited by the NFF.
Chukwueze was part of the Villarreal side that proved a hard nut to crack in the Champions League before they were knocked out in the semi-final stage by Liverpool.
CAM: Alex Iwobi (Everton) - €18m
I know many of you will ask what Alex Iwobi is doing here in attacking midfield considering his role as a wing-back for relegation-threatened Everton.
Admittedly, that will be a valid question but this is the Super Eagles and it is good to have our playmaker back after his suspension.
LW: Moses Simon (Nantes) - €10m
This list would have been incomplete without Nigeria's best player at the AFCON 2021 in Cameroon, Moses Simon.
Moses has been brilliant since the 2021 competition in Cameroon, leading Nantes to a title in France for the first time in decades.
CF: Umar Sadiq (Almeria) - €18m
After leading Almeria on the brink of promotion to La Liga, Sadiq Umar is the most valuable centre forward set to tackle Mexico and Ecuador.
Umar has scored 17 goals and assisted eight more this season to take Almeria to the top of the La Liga 2 standing.
*All market values from Transfer market.