The squad, which will be reduced to 11 players after the final, is likely to be heavily represented by the two finalists with France also having four players named.
Hosts Germany also have four players named, as do Portugal while Argentina are represented twice.
World Champions Brazil and England contributed one player each.
The preliminary 23-man FIFA World Cup Squad is:
Goalkeepers: Jens Lehmann (GER), Gianluigi Buffon (ITA), Ricardo (POR)
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Defenders: Philipp Lahm (GER), Roberto Ayala (ARG), John Terry (ENG), Lilian Thuram (FRA), Fabio Cannavaro (ITA), Gianluca Zambrotta (ITA), Ricardo Carvalho (POR)
Midfielders: Michael Ballack (GER), Ze Roberto (BRA), Patrick Vieira (FRA), Zinedine Zidane (FRA), Andrea Pirlo (ITA), Gennaro Gattuso (ITA), Luis Figo (POR), Maniche (POR)
Strikers: Miroslav Klose (GER), Hernan Crespo (ARG), Thierry Henry (FRA), Francesco Totti (ITA), Luca Toni (ITA)