Along with fellow Welshman Gethin Jenkins, he will become the last player in the touring squad to play having missed the opening two games with a niggling knee injury.
He is in a side boasting six Welshmen while another four are on the bench.
The Reds have named a side which contains maverick Quade Cooper at fly half. He will be looking to impress Wallabies head coach Robbie Deans and force his way into Test reckoning.
After two comfortable wins on the bounce against the Barbarians and Western Force the Reds should pose a considerably stiffer test for Gatland’s men.
Gatland said: “Two wins and two victories is great but those two matches are building blocks as we head towards the Test series. We always said we would give every player a start in the first three matches and this team reflects that. It also provides us with the opportunity to continue to look at different combinations.
“For the Reds match this includes a new centre pairing and a different front five. At the same time we have several players playing their second matches on tour and some proven combinations starting the match. Ben Youngs and Owen Farrell are the incumbent England halfbacks and we have an all-Welsh backrow.”
Warburton features in an imposing all-Welsh back row with No 8 Toby Faletau and blindside Dan Lydiate and a fourth Welsh back-rower Justin Tipuric starts on the bench.
Lions: 15 Stuart Hogg, 14 Alex Cuthbert, 13 Manu Tuilagi 12 Jonathan Davies, 11 Tommy Bowe, 10 Owen Farrell, 9 Ben Youngs, 8 Toby Faletau, 7 Sam Warburton (captain), 6 Dan Lydiate, 5 Geoff Parling, 4 Richie Gray, 3 Matt Stevens, 2 Tom Youngs, 1 Gethin Jenkins.
Replacements: 16 Richard Hibbard, 17 Mako Vunipola, 18 Adam Jones, 19 Paul O’Connell, 20 Justin Tipuric, 21 Conor Murray, 22 Jonny Sexton, 23 George North.
