Leicester City forward Kelechi Iheanacho’s opener was cancelled out by Mohamed Drager’s effort at the Jacques Lemans Arena.
Hoffenheim centre-back Kevin Akpoguma was preferred ahead of Twente’s Tyronne Ebuehi while Ahmed Musa captained the side.
Sparta Rotterdam shot-stopper Maduka Okoye retained his place in goal while Iheanacho spearheaded the Super Eagles attack as Paul Onuachu was dropped to the bench.
Al Shabab FC goalkeeper Farouk Mustapha started in goal for Tunisia and Saint-Etienne forward Wahbi Khazri led the attack.
The Super Eagles took the game to their opponents and dominated the opening proceedings, forcing Hamza Rafia to receive the first caution of the game in the 10th minute as he struggled to stop Simon.
The moment eventually came for the Super Eagles when Musa set up Iheanacho in the 21st minute for the opening goal of the encounter. The Leicester City attacker made a nice turn before firing home his effort past goalkeeper Mustapha.
Rohr’s men were handed a glorious opportunity to double their lead when Musa was brought down in the box by Tunisia goalkeeper Mustapha but Iheanacho failed to convert his strike from the penalty spot.
Moments before the half time break, Drager levelled for the Carthage Eagles after Rafia capitalized on Omeruo’s mistake to set up the Olympiakos defender, who struck past Okoye.
Nigeria made a number of changes after the restart as they aimed for victory, with Rangers centre-back Leon Balogun making way for Boavista’s Chidozie Awaziem.