
The 24-year-old Moffi, who has scored six goals in Ligue 2 this season, was a surprise omission when Nigeria named their squad last month after he had featured in their two previous outings in November.
Boniface, 23, was ruled out yesterday with a groin injury suffered at the Nigerian training camp in Abu Dhabi.
Boniface is Bundesliga leaders Bayer Leverkusen’s top scorer, netting 10 goals in 16 league matches this season.
His injury comes on top of the withdrawal of midfielder Wilfred Ndidi, who was injured in Leicester City’s 2-0 win at Cardiff City on Dec 29.
Ndidi’s Leicester teammate Kelechi Iheanacho is also struggling with injury and the striker was still being assessed with the expectation that he will be fit for the tournament, which starts on Saturday.
Nigeria play their opening match in Group A on Sunday in Abidjan when they take on Equatorial Guinea.