The hosts made a strong start to their AFCON campaign at the weekend, beating Guinea-Bissau in the tournament opener, but Nigeria have plenty of work to do in Group A after they were held to a disappointing draw by Equatorial Guinea.
Ivory Coast did not have Haller available last time out, with the Borussia Dortmund forward battling an ankle injury, and a late decision is likely to be made on his fitness on Thursday.
Brighton's Simon Adingra was also absent against Guinea-Bissau, but could return to the squad against Nigeria this evening after resuming training.
Should Haller miss out, then Red Star Belgrade striker Jean-Philippe Krasso can be expected to lead the line again, having scored in his country's opener.
As for Nigeria, midfielder Alhassan Yusuf - himself a replacement for the absent Wilfred Ndidi - was stretchered off against Equatorial Guinea and will not play in this match as a result, though his injury is not thought to be serious.
Porto midfielder Zaidu Sanusi has beaten Joe Aribo to replace him, while Samuel Chukwueze is also recalled after the AC Milan winger was only named on the bench in the Super Eagles' first match.
Nigeria will once again turn to Victor Osimhen for inspiration, with the Napoli striker equalising to earn his side an opening draw.
Kelechi Iheanacho was an injury doubt heading into the tournament and was an unused substitute against Equatorial Guinea, but the forward has insisted he is fully fit and ready to feature - having been named on the bench today.
Ivory Coast XI: Y. Fofana; Aurier, Diomande, Ndicka, Konan; Kessie, Sangare, S. Fofana; Boga, Krasso, Kouame
Subs: Seri, Singo, Kossounou, Bamba, Konate, Boly, Diakite, Gradel, Pepe, B. A. Sangare, Diallo, Amani
Injuries : Haller, Adingra
Nigeria XI: Nwabali; Troost-Ekong, Ajayi, Bassey; Aina, Onyeka, Iwobi, Sanusi; Chukwueze, Osimhen, Lookman
Subs: Moffi, Uzoho, Musa, Aribo, Samuel, Onyemaechi, Iheanacho, Simon, Onuachu, Awaziem, Omeruo, Nwadike
Time and date: 5pm GMT on Thursday January 18, 2024
Venue: Alassane Ouattara Stadium in Abidjan
TV channel and live stream: Sky Sports