Denis Leamy and Sean O'Brien are called into the back row, with Jamie Heaslip retaining the number 8 jersey. It will be O'Brien's first Test start.
Luke Fitzgerald makes the switch from wing to full-back, with Andrew Trimble coming into the vacant left wing position.
Paddy Wallace also comes into the team at inside centre to partner captain Brian O'Driscoll, and Ronan O'Gara and Peter Stringer, both used as replacements against South Africa, will form the starting half-back combination.
The replacements bench will be finalised after training on Thursday.
Speaking ahead of Saturday's GUINNESS Series Test, debutant Toner said: "I'm delighted to be selected...over the moon. I'm just excited now and can't wait for the game.
"I found out yesterday when the team was announced. i wasn't told beforehand, so i got a bit of a shock.
"I've been involved in Irish squads before. You're always kinda hoping to get selected. When I saw the four games for this series, I was hopeful (of getting a first cap).
"I'm very pleased to get the call and just looking forward to playing now."
The 24-year-old lock, who stands at 6ft 10in tall, has played 50 times for Leinster. He was part of the Ireland 'A' team that won the Churchill Cup in Denver last year.
IRELAND Team & Replacements (v Samoa, 2010 GUINNESS Series, Aviva Stadium, Saturday, November 13, kick-off 2.30pm):
15 - Luke Fitzgerald (Blackrock College/Leinster)
14 - Tommy Bowe (Ospreys)
13 - Brian O'Driscoll (UCD/Leinster) (capt)
12 - Paddy Wallace (Ballymena/Ulster)
11 - Andrew Trimble (Ballymena/Ulster)
10 - Ronan O'Gara (Cork Constitution/Munster)
9 - Peter Stringer (Shannon/Munster)
1 - Tom Court (Malone/Ulster)
2 - Sean Cronin (Buccaneers/Connacht)
3 - John Hayes (Bruff/Munster)
4 - Donncha O'Callaghan (Cork Constitution/Munster)
5 - Devin Toner (Lansdowne/Leinster)
6 - Denis Leamy (Cork Constitution/Munster)
7 - Sean O'Brien (Clontarf/Leinster)
8 - Jamie Heaslip (Naas/Leinster)
To be confirmed later in the week
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