Gray, 30, is one of five second rows named by Townsend, alongside Grant Gilchrist, Scott Cummings, Marshall Sykes and Gregor Brown – but there is no place for Max Williamson as he returns to full fitness.
There is also a recall for hooker Dave Cherry, who has not been in a squad since making an early exit from the 2023 World Cup after being concussed when falling on stairs.
The return of the 34-year-old Edinburgh forward means another disappointment for Glasgow’s try-scoring hooker Johnny Matthews.
Kyle Steyn is absent with a knee injury but could play a part in the later games in the championship so the back-three options are Blair Kinghorn, Duhan van der Merwe, Darcy Graham and Kyle Rowe.
Adam Hastings is injured, facilitating the call-up for Burke, who is one of three stand-offs in the pool along with Russell and another New Zealand-born playmaker, Tom Jordan.
Burke, who was understudy to All Blacks superstar Richie Mo’unga at Canterbury Crusaders and is also eligible for England, has leapfrogged Edinburgh pair Ross Thompson and Ben Healy to earn a place in the squad,
There are three scrum-halves in the squad – Ben White, George Horne and Jamie Dobie – while Tuipulotu is joined by four other centres – his regular midfield partner Huw Jones as well as Stafford McDowall, Matt Currie and Rory Hutchinson.
Flanker Andy Christie, a star of last year’s Six Nations, and precocious back rower Freddy Douglas are both injured, while back-three option Harry Paterson has only just returned to fitness.
Scotland begin their campaign at home against Italy on 1 February, with defending champions Ireland the visitors to Murrayfield eight days later.
Scotland won twice in the 2024 Six Nations but lost tight games against France and Italy to finish fourth in the table.
