As the two weakest teams in the group, this game posed a different tactical question for Gernot Rohr and Heimir Hallgrimsson to answer. Against Argentina and Croatia, it makes more sense for Nigeria and Iceland to sit back and attempt to frustrate and scrape what they can, however if they are going to progress from the group they are going to need a win from somewhere, and it was in this game that it was most likely to come.

With the stronger team, Rohr was the more proactive. Nigeria moved away from the 4-2-3-1 used in qualifying and against Croatia to a 3-5-2, bringing in Kenneth Omeruo at centre-back, Ahmed Musa and Kelechi Iheanacho in attack and moving John Obi Mikel backwards to sit in front of the defence so he could get on the ball more easily.
Hallgrimsson also changed his side, albeit not as much, opting for a 4-4-2 formation. Iceland had defended in a 4-4-2 shape against Argentina but with midfielder Gylfi Sigurdsson joining Alfred Finnbogason up front, however here he dropped back into the midfield four at Emil Hallfredssons expense while Jon Dadi Bodvarsson started up front, and Rurik Gislason replaced Johann Berg Gudmundsson on the right.

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