The Chelsea striker has previously represented the Indomitable Lions on the game's grandest stage in 1998, 2002 and 2010, meaning should he feature in this summer's tournament, the 33-year-old will draw level with Rigobert Song and Jacques Songo'o, both of whom took part in a Cameroonian record four tournaments.
Eto'o, who performed a dramatic u-turn on his decision to retire from international football last year, will also have his eye on Roger Milla's national goals record at the finals. The iconic forward netted five times across three World Cups, but Eto'o is just two goals in arrears.
Elsewhere, Fabrice Olinga has also been included in Finke's 28-strong squad - despite having only five caps to his name.
Hamburg's Jacques Zoua misses out with injury, but Edgar Salli, the 21-year-old Lens winger, could play a part in Cameroon's midfield, which boasts experienced internationals such as Jean Makoun, Stephane Mbia and Alex Song.
Cameroon get their World Cup campaign under way against Mexico in Natal on June 13, before meeting Croatia and Brazil in Group A.
Cameroon 28-man provisional World Cup squad:
Goalkeepers: Loic Feudjou (Coton Sport), Charles Itandje (Konyaspor), Sammy N'Djock (Fethiyespor), Guy N'dy Assembe (Guingamp).
Defenders: Benoit Assou-Ekotto (QPR), Henri Bedimo (Lyon), Gaetan Bong (Olympiacos), Aurelien Chedjou (Galatasaray), Cedric Djeugou (Coton Sport), Jean-Armel Kana-Biyik (Rennes), Nicolas N'Koulou (Marseille), Dany Nounkeu (Besiktas), Allan Nyom (Granada).
Midfielders: Eyong Enoh (Antalyaspor), Raoul Loe (Osasuna), Jean Makoun (Rennes), Joel Matip (Schalke), Stephane Mbia (Sevila), Landry N'Guemo (Bordeaux), Edgar Salli (Lens), Alex Song (Barcelona).
Strikers: Vincent Aboubakar (Lorient), Maxim Choupo-Moting (Mainz), Samuel Eto'o (Chelsea), Mohammadou Idrissou (Kaiserslautern), Benjamin Moukandjo Nancy), Fabrice Olinga (Zulte Waregem), Pierre Webo (Fenerbahce).
On standby: Frank Bagnack (Barcelona), Zock Bep (Cosmos de Bafia).