The return match will take place at the Regional Sports Centre in Waterford the following Friday, December 13 (ko 7:30pm).
Both games are vital for Munster A's progression to the quarter-final stage as this season only the pool winners and the two best runners-up will progress to the knockout stage.
Munster A go into the game with a 100% record so far this season with three wins out of three.
They started the season with a 20-12 win against Connacht Eagles at Musgrave Park in an Interprovincial game.
They then had a comfortable 39-8 win against Stirling County at Bandon RFC and followed that up with a thrilling 18-17 win away to Nottingham at Meadow Lane in October, both games in the British and Irish Cup.
Plymouth Albion lie seventh in the 12-team Championship, the second tier of professional rugby in England, but have saved their best form for the British and Irish Cup.
The Devon side have beaten Stirling County 38-12 and fellow Championship side Nottingham 28-9 in their two matches so far.
However, Albion go into the game on a poor run of league form that has seen them lose their last three matches, away to Nottingham and at home against Bedford Blues and high-flying Rotherham Titans.
They will be keen to make amends after their recent slump and the side contains two Munster academy products, Limerickmen Declan Cusack and Paul Rowley.
Munster A Head Coach Peter Malone is looking forward to taking on the English side.
"Playing wise we come together as a squad this week, we'll wait until the Heineken Cup squad is selected and then the A team comes together," he said.
"You have the usual mixture of academy and senior players and possibly one or two club players and we're looking forward to it.
"Plymouth are a big, physical team and playing away from home is a great challenge and exactly the kind of challenge that we should be putting our young players through."
It's the second time in a row that the sides have been drawn together in the same British and Irish Cup Pool.
Last season, defending champions Munster A recorded two victories against Plymouth - 26-22 at Brickfields and 15-0 at Temple Hill.
The return game will be played at Waterford's Regional Sports Centre on Friday, December 13 (ko 7:30pm).
Tickets for this game can be purchased online here.