Midfielders Dele Alli and Jesse Lingard return after being ruled out of last month's Nations League games against Spain and Croatia through injury, with Mason Mount and James Maddison dropping out.
Rooney's return has provoked a fierce debate on social media, with some describing it as a fitting send-off for England's record goalscorer and others saying it cheapens the winning of caps and makes a mockery of global football.
Manchester City defender Kyle Walker has praised the decision to hand Rooney a return to the global fold, but other notable names have been less than impressed.
During today's squad announcement, Gareth Southgate said that England should show more appreciation for their past stars. This is a chance for not only a great player, but an iconic player and top goalscorer. "It's a real good thing for everyone to be a part of", he added.
"I understand it. It's a celebration game against America and I'm all for it", said Wales manager Giggs, who spent a decade playing alongside Rooney and also later coached him at Old Trafford.
Robbie Keane received a similar send-off from Irish fans in August 2016 in a friendly against Oman, while John O'Shea was honoured during the friendly against U.S. earlier this year.
Relegation to League B or progression into the finals of the inaugural competition both remain possibilities for England, which lost to Croatia in its first World Cup semifinal in 28 years in July. However Rooney himself nixed that idea, saying he did not want to take attention away from the team in the lead up to the tournament.
The return of record goalscorer Rooney has split opinion, with the 33-year-old set to collect a 120th cap in the November 15 friendly against the U.S. to honour his Three Lions career.
"The value of caps is very hard to be precise on". You can come on in a game with two minutes to go because the team needs a change or you are doing something tactically.
"I am still able to look to the future with the squad we've picked, " Southgate said. He has been a tremendous servant.