Alongside Tottenham pair Kane and Walker, Roy Hodgson has brought four other faces back in to the fold.
Manchester United defender Phil Jones returns with team-mate Michael Carrick.
Midfielder Andros Townsend is the third Tottenham player in the squad.
Aston Villa’s Fabian Delph is also in the squad.
Fit again Liverpool striker Daniel Sturridge is set for a first England appearance since a thigh injury suffered while on national duty in September.
Arsenal pair Calum Chambers and Jack Wilshere miss out from the squad that was selected in November, with team-mate Alex Oxlade-Chamberlain ruled out through injury.
West Ham midfielder Stewart Downing, West Brom striker Saido Berahino and Liverpool forward Rickie Lambert are the other absentees from Hodgson’s last squad.
Goalkeepers: Fraser Forster (Southampton), Joe Hart (Manchester City).
Defenders: Leighton Baines (Everton), Gary Cahill (Chelsea), Nathaniel Clyne (Southampton), Kieran Gibbs (Arsenal), Phil Jagielka (Everton), Phil Jones (Manchester United), Luke Shaw (Manchester United), Chris Smalling (Manchester United), Kyle Walker (Tottenham Hotspur).
Midfielders: Ross Barkley (Everton), Michael Carrick (Manchester United), Fabian Delph (Aston Villa), Jordan Henderson (Liverpool), Adam Lallana (Liverpool), James Milner (Manchester City), Raheem Sterling (Liverpool), Andros Townsend (Tottenham Hotspur), Theo Walcott (Arsenal).
Forwards: Harry Kane (Tottenham Hotspur), Wayne Rooney (Manchester United), Daniel Sturridge (Liverpool), Danny Welbeck (Arsenal).