The three-time African champions have included nine forwards in their 23-man squad list for the biennial showpiece.
Changchun Yatai's Odion Ighalo leads the frontline with Ahmed Musa, Samuel Chukwueze, Moses Simon, Henry Onyekuru, Alex Iwobi, Samuel Kalu, Paul Onuachu and Victor Osimhen all included.
Despite settling for a goalless draw in their build-up game against Zimbabwe last Saturday, Rohr sees the available options upfront as an opportunity for the team to switch tactics during play and also give chance for fresh legs.
"We have a lot of strikers which means we want to score more goals and play offensive football, we also have good defenders," Rohr told Goal.
"Some of our strikers could play in the midfield or in the plan 3-5-2 on the side, so it is good to have the opportunity to change in our offensive methods.
"We have quickness and ability to change in the offensive department, We can also give them the chance to rest."
The German tactician faulted the 22-year-old's goal drought and lack of playing time at the King Power Stadium as reasons for his exclusion.
"It is what happened in his club, he did not play at Leicester City, only few minutes and since September he scored one goal," Rohr continued.
"He has something missing, a little bit in confidence and also professionalism, he is a young player and can come back again but also we have better options.
"The choice was not easy but we have objectives we do not choose the names we choose the best one."
After their final friendly match against Senegal at Ismailia Stadium on Sunday, the Super Eagles will depart for Alexandria, where they will play all their Group B games.
Nigeria will play Burundi on June 22 followed by fixtures against Guinea and Madagascar, on June 26 and June 30 respectively.