The Wigan goalkeeper is the only European-based player in coach Paul Le Guen's squad and Al Habsi is expected to be a busy man as Oman aim to progress from Group A against hosts Australia, plus former champions South Korea and Kuwait.
Al Habsi has made 92 appearances for Oman.
Le Guen culled three players after Oman's pre-tournament training camp in Muscat with defender Basim Al Rajaibi, and midfielders Mohammed Al Mashari and Fahad Jalbubi missing out on the Asian Cup.
Oman finished fourth in last month's Gulf Cup, losing to eventual champions Qatar in the semi-finals before going down to the United Arab Emirates (UAE) in the third-place play-off.
Le Guen's side was one of the top-scorers of the regional competition, however, hitting the back of the net seven times - equal second with the UAE and behind only Saudi Arabia.
The French coach will rely on the same strike pairing from the Gulf Cup in Australia with Said Al-Ruzaiqi and Abdulaziz Muqbali included in the 23-man squad.
Al-Ruzaiqi struck three times in Saudi Arabia, only behind the UAE's Ali Mabkhout (five), while Muqbali scored twice.
Squad in full:
Goalkeepers: Ali Al Habsi (Brighton and Hove Albion), Mazin Al Kasbi (Fanja), Mohannad Al Zabi (Al Khabourah)
Defenders: Saad Suhail (Al Oruba), Jaber Owaisi (Al Shabab), Abdul Salam Amir (Al Nahda), Ali Busaidi (Al Nahda), Ahmed Saleem (Al Nasr), Nasr Al Shimli (Al Oruba), Mohammed Musallami (Al Oruba), Hassan Mudhafar (Al Oruba)
Midfielders: Ali Saleem (Dhofar), Ahmed Mubarak (Al Oruba), Ali Al Jabri (Fanja), Eid Al Farsi (Al Oruba), Raed Ibrahim (Fanja), Mohsin Johar (Al Nahda)
Forwards: Said Al-Ruzaiqi (Al Nahda), Mohammed Ali Al Siyabi (Al Shabab), Imad Al Hosni (Sahad), Abdulaziz Muqbali (Fanja), Yakoob Abdulkarim (Saham), Qasim Saeed (Al Nasr)
