Conor Murray starts at scrum-half and will make his 23rd appearance for Ireland. Tommy O'Donnell could make his Six Nations debut off the bench after an impressive performance for the Irish Wolfhounds against England Saxons last week. O'Donnell will be looking to add to the two caps he earned on the tour of North America last summer.
O'Connell is keen the side start this year's Six Nations on the front foot. "Momentum can play a big part in the tournament," he said.
"And if you start well things can become a lot easier, so that's the big thing for us in two days time to start with a highly physical, highly intense performance."
Leinster's Brian O'Driscoll will earn his 129th cap on Sunday and become Ireland's most capped player of all time.
The game against Scotland at the Aviva Stadium kicks off at 3pm with Ireland hosting Wales on Saturday week.
Ireland team to play Scotland in the RBS 6 Nations on Sunday (ko 3pm)
15. Rob Kearney (UCD/Leinster)
14. David Kearney (Lansdowne/Leinster)
13. Brian O'Driscoll (UCD/Leinster)
12. Luke Marshall (Ballynahinch/Ulster)
11. Andrew Trimble (Ballymena/Ulster)
10. Jonathan Sexton (Racing Metro 92)
9. Conor Murray (Garryowen/Munster)
1. Cian Healy (Clontarf/Leinster)
2. Rory Best (Banbridge/Ulster)
3. Mike Ross (Clontarf/Leinster)
4. Devin Toner (Lansdowne/Leinster)
5. Paul O'Connell (Young Munster/Munster) Capt
6. Peter O'Mahony (Cork Constitution/Munster)
7. Chris Henry (Malone/Ulster)
8. Jamie Heaslip (Dublin University/Leinster)
16. Sean Cronin (St. Mary's College/Leinster)
17. Jack McGrath (St. Mary's College/Leinster)
18. Martin Moore (Lansdowne/Leinster)
19. Dan Tuohy (Ballymena/Ulster)
20. Tommy O'Donnell (UL Bohemians/Munster)
21. Isaac Boss (Terenure College/Leinster)
22. Paddy Jackson (Dungannon/Ulster)
23. Fergus McFadden (Old Belvedere/Leinster)