Roy Hodgson's side host the five-time FIFA World Cup winners at Wembley on Wednesday 6 February, as the Football Association kicks off its 150th anniversary celebrations.
If he features against the Brazilians, 19-year-old Butland will win his second senior cap for the Three Lions. He faces competition for a starting place from former Blues loanee Joe Hart.
The full 24-man England squad is:
Goalkeepers: Jack Butland, Joe Hart.
Defenders: Leighton Baines, Gary Cahill, Ashley Cole, Phil Jagielka, Glen Johnson, Joleon Lescott, Chris Smalling, Kyle Walker.
Midfielders: Michael Carrick, Tom Cleverley, Steven Gerrard, Frank Lampard, Aaron Lennon, James Milner, Leon Osman, Alex Oxlade-Chamberlain, Jack Wilshere.
Forwards: Jermain Defoe, Wayne Rooney, Daniel Sturridge, Theo Walcott, Daniel Welbeck.