A man who was heavily linked with the England managerial post at various stages throughout his coaching career told the Daily Star: "I like Wayne, I get on well with him and his record speaks for itself. This game is the first opportunity we've had at Wembley to do that".
The England boss said the idea was sprung from a similar tribute Germany gave to Lukas Podolski, admitting honouring former players is not an area the FA has been strong in over recent years.
"It's a really good thing that everyone should be a part of". "But hopefully I can keep fit and healthy and score a few more goals".
"We know plenty about him", Southgate said of Wilson. I know what it meant to Sir Bobby Charlton when he came to St George's and we named the pitch after him a few months ago. "We have had some discussions about whether we should have squad numbers moving forwards".More news: 'Diablo Immortal' Game Coming To Android, Pre-Register Now
"He won't wear number 10 because he won't start the game", added Southgate. If he plays, of course he'll be the captain.
"So I guess that will depend on the circumstances around the game and the players that are on there but I have no issue with that at all".
Wilson, who has scored six Premier League goals so far this season, is rewarded with a maiden call-up to the senior ranks.
Rooney is included for the last time as he prepares to be honoured with a 120th cap against the United States of America, while Ruben Loftus-Cheek is recalled in midfield.
Other than his defence, Southgate has decisions to make over his midfielders with Dele Alli and Jesse Lingard expected to return. James Maddison and Mason Mount have dropped out because of injuries and the Everton defender Michael Keane is included for the first time in 12 months.