The German coach's squad contained no surprises, with England-based defender Benoit Assou-Ekotto, Barcelona midfielder Alex Song and Rennes' Jean Makoun also making the cut.
Cameroon was the first African team to reach the World Cup quarterfinals in Italy in 1990 but has disappointed at the showpiece since then. Cameroon lost all three of its games in South Africa four years ago.
The 22-year-old striker Aboubakar had a standout season for Lorient in the French league, while captain Eto'o is set to play at his fourth World Cup.
Only two of Finke's initial 28 play in Cameroon, with the majority of the squad at Turkish, French, German or Spanish clubs.
Cameroon is in Group A with Mexico, Croatia and host Brazil. The squad will be cut to 23 for the tournament.
Cameroon Pick 28 in Preliminary Squad for FIFA World Cup
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