Michael Sherlock will start at full-back with Connacht's Tiernan O'Halloran, a member of last year's Under-20 squad, named on the right wing.
Nathaniel McDonald comes in at centre to partner Alex Kelly, with Ulster duo Paddy Jackson and Blane McIlroy getting their second start together as Ireland's half-back combination.
A new-look back row sees David Heffernan start at blindside flanker, with Aaron Conneely at openside flanker and Jordi Murphy moving to number 8.
David O'Mahony starts in the second row alongside local boy Daniel Qualter, while the injured Martin Moore is replaced by Conor Carey in the front row.
Shane Buckley, James McKinney, who played throughout the 2010 campaign, and JJ Hanrahan have all been included on the replacements bench.
Friday's match in Athlone will broadcast live on RTE Two, with coverage starting at 7.30pm. France currently top the table following their 49-5 defeat of Scotland last week, with Mike Ruddock's side in second place.
The Irish youngsters started their campaign with a 28-9 victory over Italy in Parma.
IRELAND UNDER-20 Team & Replacements (v France U-20s, 2011 RBS U-20 6 Nations Championship, Dubarry Park, Athlone, Friday, February 11, kick-off 7.45pm):
15 - Michael Sherlock (Clontarf/Leinster)
14 - Tiernan O'Halloran (Galwegians/Connacht)
13 - Alex Kelly (UCD/Leinster)
12 - Nathaniel McDonald (Exile)
11 - Andrew Boyle (UCD/Leinster)
10 - Paddy Jackson (Dungannon/Ulster)
9 - Blane McIlroy (Ballymena/Ulster)
1 - James Tracy (UCD/Leinster)
2 - Niall Annett (Belfast Harlequins/Ulster)
3 - Conor Carey (Ballymena/Ulster)
4 - David O'Mahony (Cork Constitution/Munster)
5 - Daniel Qualter (Buccaneers/Connacht)
6 - David Heffernan (Lansdowne/Connacht)
7 - Aaron Conneely (Corinthians/Connacht)
8 - Jordi Murphy (Lansdowne/Leinster)
16 - David Doyle (UCD/Leinster)
17 - Finlay Bealham (Exile)
18 - Iain Henderson (Queen's University/Ulster)
19 - Shane Buckley (Garryowen/Munster)
20 - Peter du Toit (UCD/Leinster)
21 - James McKinney (Queen's University/Ulster)
22 - JJ Hanrahan (UL Bohemians/Munster)