Fulham midfielder Ashkan Dejagah and Charlton Athletic striker Reza Ghoochannejhad are among ten foreign-based players in the squad, which will be trimmed to 23 by 2 June.
The Iranians have had a troubled build-up to the tournament and last month Queiroz started a training camp in South Africa with only 12 players.
Iran, playing in the World Cup finals for the fourth time after 1978, 1998 and 2006, have been drawn in Group F alongside Argentina, Nigeria and Bosnia-Herzegovina, and open their campaign against the Nigerians on 16 June.
Goalkeepers: Daniel Davari (Eintracht Braunschweig/GER), Rahman Ahmadi (Sepahan Isfahan), Alireza Haqiqi (Sporting da Covilha/POR), Sosha Makani (Foolad), Ali Reza Biranvand (Naft Tehran)
Defenders: Hossein Mahini (Persepolis), Jalal Hosseini (Persepolis), Ehsan Hajsafi (Sepahan Isfahan), Amir Hossein Sadeqi (Esteghlal), Hashem Beykzadeh (Esteghlal), Khosrow Heidari (Esteghlal), Ahmad Alenemeh (Naft Tehran), Mohammad Reza Khanzadeh (Zob Ahan Isfahan), Pejman Montazeri (Umm Salal SC/QAT), Steven Beitashour (Vancouver Whitecaps FC/CAN)
Midfielders: Mehrdad Pouladi (Persepolis), Reza Haghighi (Persepolis), Andranik Teymourian (Esteghlal), Ghasem Hadadifar (Zob Ahan Isfahan), Bakhtiar Rahmani (Foolad), Javad Nekounam (Kuwait SC/KUW), Ashkan Dejagah (Fulham/ENG), Masoud Shojaei (UD Las Palmas/ESP)
Forwards: Mohammad Reza Khalatbari (Persepolis), Mehdi Sharifi (Sepahan Isfahan), Karim Ansarifard (Tractor Sazi), Reza Ghoochannejhad (Charlton Athletic/ENG), Alireza Jahanbakhsh (NEC/NED), Sardar Azmoun (FC Rubin Kazan/RUS), Reza Norouzi (Naft Tehran)