Matthaus's first match in charge will be the Euro 2012 qualifier against Wales in Cardiff on October 8.
The former German World Cup-winning captain recalled trio Valentin Iliev, Dimitar Makriev and Ivan Stoyanov, who quit the national team in May after clashing with former coach Stanimir Stoilov.
Matthaus, who took over earlier this week, is without PSV Eindhoven full-back Stanislav Manolev and Leicester City central defender Alexander Tunchev, who are injured.
The 1991 FIFA World Player of the Year will try to persuade Manchester United Dimitar Berbatov to come out of international retirement in a special meeting in the coming days.
Matthaus will add two or three home-based players to the squad next week.
Bulgaria travel to Wales in search for their first points in qualifying group G after back-to-back defeats by England and Montenegro in their opening two matches.
Squad (overseas players only):
Goalkeepers: Nikolay Mihaylov (Twente Enschede), Vladislav Stoyanov (Sherif Tiraspol).
Defenders: Zhivko Milanov (Vaslui), Valentin Iliev (Universitatea Kraiova), Ivan Ivanov (Alania Vladikavkaz).
Midfielders: Stilian Petrov (Aston Villa), Stanislav Angelov (Steaua), Chavdar Yankov (Rostov), Georgi Peev (Amkar Perm), Blagoy Georgiev (Terek Groznyi), Nikolay Dimitrov (Kasimpasa), Ivan Stoyanov (Alania Vladikavkaz).
Strikers: Valeri Bojinov (Parma), Martin Petrov (Bolton Wanderers), Dimitar Rangelov (Maccabi Tel Aviv), Ivelin Popov (Gaziantepspor), Valeri Domovchiyski (Hertha Berlin), Dimitar Makriev (Ashdod).
