Idowu’s recall comes nine months after his last international outing against Uganda at Stephen Keshi Stadium.
Despite playing in all of the Super Eagles’ games at the 2018 Fifa World Cup in Russia, the 27-year-old was not included in the 23-man team at the 2019 Africa Cup of Nations in Egypt where Nigeria won the bronze medal.
Ndidi picked up a hamstring injury in training last week and missed Leicester City’s 2-1 victory over Sheffield United on Saturday.
Nigeria are scheduled to battle Ukraine during next month's international break at Dnipro Arena.
"Coach Gernot Rohr has called up PAOK of Greece midfielder Anderson Esiti as replacement for injured Wilfried Ndidi. Brian Idowu has also been added to the list to make it 24 players for the Ukraine friendly,” the statement read.