Scarlets flanker James Davies and Worcester wing Josh Adams are the two uncapped players in Gatland’s extended party which is captained by Ospreys lock Alun Wyn Jones.
George North, Taulupe Faletau and Ross Moriarty have all been selected by Gatland despite recent injury problems as Wales look ahead to facing Gregor Townsend’s Scots on February 3.
“Scotland have got some injuries in the front row, but there is no doubt there has been some significant improvement in them over the last couple of years,” Gatland said.
“They are going to be a huge challenge for us. Their performance against the All Blacks in the autumn was very, very good and obviously their victory over Australia was pretty special as well.
“It is a good game for us to get first up. We must be really focused for the start of the Six Nations against a team that has obviously improved in form.”
Wales – who are currently without the injured Sam Warburton, Jonathan Davies and Jake Ball – finished fifth in last season’s Six Nations and are 15/1 to win the 2018 tournament.
But Gatland said: “It’s a great bet. The Championship is important full stop. Competition points are at stake and it is our bread and butter. It is important for us to do well in this tournament.
“The whole process is about building up to the World Cup and continuing to work towards that.
“These next two Championships, this year and next year, will be important. It is part of the long-term planning and preparation for Japan.”
On Wales’ new faces, Gatland added: “James has had a couple of good seasons with the Scarlets.
“There have been a couple of occasions when we haven’t selected him either through or injury or the one-time, suspension. It’s exciting for him.
“It is a position we’ve got a lot of strength in depth in. Someone like Thomas Young was unlucky not to make the squad.
“For someone like Josh, one of the things he is doing well at the moment is scoring tries for a team that is struggling a little bit. He’s got genuine speed, and it is a great chance for us to have a look at him in an area where we are trying to create some more depth.”
No 8 Faletau won’t face Scotland due to a knee injury, but has been named in the squad regardless.
Moriarty’s return to action has handed Gatland a boost, while the New Zealand-born head coach revealed Cardiff Blues duo Josh Navidi and Ellis Jenkins are also options at the base of the scrum.
“We’ve spoken on a number of occasions about No 8 being a little bit of a concern for us about depth. Taulupe is potentially going to be available towards the back end of the Six Nations, which is a positive,” Gatland said.
“It was pleasing to see Ross get a run-out last weekend. He is going to need a bit of time and hard work over the next couple of weeks. Potentially he is an option at No. 8 for that first game, but we will just see where he is when he comes into the squad next Monday.
“Ellis can potentially cover eight and Josh has played there as well. Having an option or a couple of options there going forward is going to be important for us.”
