The duo are among six players with senior caps in head coach Stuart Pearce's 40-man selection.
Pearce will trim his party to 23 on 1 June, with the first game against Spain on 8 June.
Wilshere's inclusion is set to irritate Gunners boss Arsene Wenger, who in April queried the midfielder's call-up.
With Wilshere, 19, forcing his way into the full England squad, Wenger said last month: "If England think Wilshere is not ready to play for the first team completely and he needs to play in the under-21s, that you can defend.
"If they are convinced he is a first team player, then it is debatable."
The Professional Footballers' Association's 2011 young player of the year has made four full caps since his international debut in August 2010.
Meanwhile, Liverpool's record £35m signing Carroll said he is keen to play a key role for Pearce's team during the summer.
The 22-year-old, who scored his first full international goal for England against Ghana in last month's 1-1 friendly draw at Wembley, said in March: "It can only be good for my career.
"If you look at the Germans, when they won the under-21 tournament, they went to the World Cup and had such a good tournament.
"It's important to start winning international tournaments early and hopefully you can take it to the world stage."
In addition to Wilshere and Carroll, England manager Fabio Capello has selected Danny Welbeck, Jordan Henderson, Micah Richards and Kieran Gibbs for the senior side while Chris Smalling and Kyle Walker have both trained with the full squad.
Pearce was in charge when England suffered a 4-0 defeat by a Mesut Ozil-inspired Germany in the 2009 European Championships final in Sweden.
After playing Spain, England face Ukraine and Czech Republic in the group stage of the tournament, with the top two sides progressing to the semi-finals.
The final takes place on 25 June.
England Under-21s provisional squad: Fielding (Blackburn), Loach (Watford), Steele (Middlesbrough), McCarthy (Reading), Bennett (Middlesbrough), Bertrand (Chelsea), Gibbs (Arsenal), Jones (Blackburn), Mancienne (Chelsea), Mee (Manchester City), Naughton (Tottenham), Richards (Manchester City), Smalling (Manchester United), Tomkins (West Ham), Trippier (Manchester City), Walker (Tottenham), Albrighton (Aston Villa), Cork (Chelsea), Cleverley (Manchester United), Davies (Bolton), Hammill (Wolves), Henderson (Sunderland), Howson (Leeds), Lallana (Southampton), Lansbury (Arsenal), McEachran (Chelsea), Muamba (Bolton), Rodwell (Everton), Rose (Tottenham), Sinclair (Swansea), Wilshere (Arsenal), Carroll (Liverpool), Delfouneso (Aston Villa), Hooper (Celtic), Rodriguez (Burnley), Sears (West Ham), Sturridge (Chelsea), Vaughan (Everton), Welbeck (Manchester United), Wickham (Ipswich)
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