Victor Osimhen has scored nine times in all of the competition for Napoli, while Emmanuel Dennis has scored eight times in the premier league.
Dennis and Osimhen were dropped from Nigeria's squad for the Africa Cup of Nations.
Dennis has scored eight goals this season and the Hornets have refused to let him go.
Dennis was excused by the NFF because he was "baring fangs".
Osimhen was ruled out after a positive Covid-19 test, but is still recovering from facial injuries.
The injury in November was expected to keep the Napoli forward out of the tournament.
Dennis will be able to play for the Hornets in their league games against Newcastle andNorwich, as well as their FA Cup third round tie atLeicester City on 8 January.
Ranieri said he knew the Nigerian board was speaking. I accept every decision they make and that's it for me.
Ranieri denied that the decision for Dennis to remain with his club disrespected the people. They have a lot of players and then they changed their managers. We were ready to give up the players, but they didn't. For me, the two boards spoke and it is fine.
He wanted to go to play but he also wanted to help.
The Super Eagles have been forced to make two changes in their defence, with Dennis and Osimhen replaced by Sparta Prague strikers Peter Olayinka and Henry Onyekuru.
The two Rangers defenders who were replaced were Leon Balogun and Abdullahi Shehu.
The squad for the Africa Cup of Nations.
Administrative issues have hit the Super Eagles.
Dennis was added to the 40-man party in December after being left out of the initial 37 man squad.
His inclusion in the final squad led to Ranieri revealing the club could refuse to release him.
Nigeria missed a deadline to advise the club that the forward was being considered.
The NFF admitted it may have left it late and is now in a weakened position to request Dennis to travel.
The official account of Nigeria said that Dennis, who is in form, has been excused to provide room for Olayinka.
Osimhen informed Eguavoen on Thursday that he was withdrawing from the continental showpiece in order to be closer to his family.
The player sent an official letter because of his latest coronaviruses problem and Napoli's reluctance to let him go for the tournament.
A leading NFF official said that he felt that he was not in the right mind, physically and psychologically to play for Nigeria.
The three-time African champion, who have appointed Portuguese Jose Peseiro as their permanent coach, are in Group D along with Egypt.
The campaign against the Pharaohs starts on January 11.
There are more covid cases waiting for the results.
Eric Maxim Choupo-Moting is a key player for the country.
The hosts are the latest to announce coronaviruses cases, as Eric Maxim Choupo-Moting has suffered an injury scare.
After leaving a training session early because of a knee issue, Choupo-Moting is waiting for the results of a scan.
Pierre Kunde Malong, Jean Efala, Michael Ngadeu Ngadjui and Christian Bassogog were placed under observation because of "strong suspicions" they had the virus, and will remain under observation.
In the first game of the tournament, the Indomitable Lions will face off against the Outriggers.
Cape Verde have had seven players and an assistant coach who tested positive.
Algeria and Ivoirian Coast have both reported cases at their training camps.
Group A is a preview of the conference.
Group B preview of the afen
