Nigeria, under pressure to beat Iceland after losing their World Cup opener 2-0 to Croatia, dropped strikers Odion Ighalo and Alex Iwobi to the bench along with defender Shehu Abdullahi.
Iceland coach Heimir Hallgrimsson named midfielder Rurik Gislason to replace experienced winger Johann Berg Gudmundsson who picked up an injury in Saturday's 1-1 draw with Argentina.
Key playmaker Gylfi Sigurdsson remained in the starting XI, having recovered from injury just in time for the World Cup, while striker Jon Dadi Bodvarsson replaced Emil Hallfredsson.
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(Reporting by William Schomberg; Editing by Christian Radnedge)
