Martins reduced his initial 55-man provisional list, selecting mostly foreign-based players alongside a few talents from the domestic league.
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The Barea squad includes three goalkeepers, 10 defenders, six midfielders and six forwards ahead of their crucial Group L campaign.
Madagascar will begin their qualifying journey against the Super Eagles at the Godswill Akpabio International Stadium in Uyo on Friday, September 25.
Four days later, they will host Tanzania’s Taifa Stars in their second fixture.
The team is expected to open camp this weekend as Martins prepares his players for two demanding encounters in the race for a place at the 2027 AFCON tournament.