Tuilagi will start at outside centre as England continue their Rugby World Cup build-up in the first leg of a home and away double header against the Welsh.
"I’m really proud to be winning my first cap," said the 20-year-old, who was the Tigers players’ and supporters’ young player of last season.
"There is a lot of competition for places and I just want to take this chance and do the best I can for the team. The boys have worked hard during the camp but now we have to perform against Wales."
Tigers Academy graduate Tuilagi, the Aviva Premiership’s Land Rover Discovery of the Year, is joined in the starting XV by teammate Tom Croft, who starts an international for the first time since November.
Tuilagi will form a new centre partnership with London Wasps’ Riki Flutey, while fly half Jonny Wilkinson will win his 86th cap and London Irish’s Delon Armitage gets a start at full back.
Bath Rugby’s Lewis Moody returns to captain the side. On the bench there are call-ups for the uncapped Saracens lock Mouritz Botha and Gloucester Rugby wing Charlie Sharples.
England
15 Delon Armitage (London Irish)
14 Matt Banahan (Bath Rugby)
13 Manusamoa Tuilagi (Leicester Tigers)
12 Riki Flutey (London Wasps)
11 Mark Cueto (Sale Sharks)
10 Jonny Wilkinson (Toulon)
9 Danny Care (Harlequins)
1 Alex Corbisiero (London Irish)
2 Dylan Hartley (Northampton Saints)
3 Matt Stevens (Saracens)
4 Simon Shaw (Unattached)
5 Tom Palmer (Stade Francais)
6 Tom Croft (Leicester Tigers)
7 Lewis Moody (capt, Bath Rugby)
8 James Haskell (Ricoh Black Rams)
Replacements
16 Lee Mears (Bath Rugby)
17 Dave Wilson (Bath Rugby)
18 Mouritz Botha (Saracens)
19 Tom Wood (Northampton Saints)
20 Richard Wigglesworth (Saracens)
21 Charlie Hodgson (Saracens)
22 Charlie Sharples (Gloucester Rugby)
Scarlets fly-half Stephen Jones will make his 101st appearance and becomes Wales' most capped player, overtaking fellow centurion Gareth Thomas. Ospreys second row Alun Wyn Jones reaches the milestone of 50 caps.
Wales assistant coach Rob Howley added: "It is a tremendous achievement for Stephen, but he had all the well deserved accolades when he won his 100th cap and the spotlight this weekend should really go to Alun Wyn on winning his 50th.”
Wales: Rhys Priestland; George North, Jonathan Davies, Jamie Roberts, Shane Williams; Stephen Jones, Michael Phillips; Paul James, Huw Bennett, Craig Mitchell, Bradley Davies, Alun Wyn Jones, Dan Lydiate, Sam Warburton (C), Toby Faletau. Replacements: Lloyd Burns, Ryan Bevington, Luke Charteris, Ryan Jones, Tavis Knoyle, Scott Williams, Morgan Stoddart