The Chelsea striker has played at the World Cups in 1998, 2002 and 2010 - featuring in this year's edition will see him draw level with Rigobert Song and Jacques Songo'o on four campaigns.
Eto'o is also closing in on Roger Milla's national goals record at the competition.
Milla has five to his name from finals in Spain, Italy and the US - with Eto'o just two behind as he looks set to lead his nation's attacking threat in Brazil.
Eto'o had looked set to retire from international football last year before reversing his decision in order to "see out" his mission.
He will be joined by fellow experienced striker Pierre Webo and in-form Lorient man Vincent Aboubakar with Fabrice Olinga also among the initial 28-man squad, despite having only five caps to his name.
Hamburg's Jacques Zoua misses out with injury although Edgar Salli, the 21-year-old Lens winger, could play a part in Cameroon's midfield which includes experienced internationals such as Jean Makoun, Stephane Mbia and Alex Song.
Marseille's Nicolas N'Koulou is one of the more experienced defenders in Volker Finke's side, with the German also opting to name four goalkeepers in his initial party along with stand-bys Frank Bagnack of Barcelona and Zock Bep.
Cameroon get their World Cup campaign under way against Mexico in Natal on June 13, before meeting Croatia and Brazil in Group A.
Squad in full:
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)
