O’Shea has made just one change to his starting XV for the Cardiff clash, naming Giulio Bisegni in his midfield for the first time in over a year.
The Italians have lost their first three games in this season’s Championship, but have remained competitive and arrive in the Welsh capital looking for victory.
“Wales are not being disrespectful by making so many changes,” said O’Shea, when asked about Wales head coach Warren Gatland selecting 10 new players in his side.
“Warren is obviously looking ahead to the future and we are both at different stages. I remember working with Warren when I was a player and he came in when Ireland were at a low ebb.
“He started a process there for the future and you have to start somewhere.
“Scotland had to do it and the results Scotland are having now isn’t about one coach coming in, it’s about people five, six or seven years ago doing what’s right.
“That’s what we are doing. If you look at some of the young players we are blooding, it’s promising.”
Despite Wales being overwhelming favourites for this fixture, O’Shea insists the Azzurri do have a realistic chance of winning.
“You don’t go into any match thinking you can’t win,” he said.
“If they play to their best and we play to ours, then they’ll probably win and that’s what you would expect. We have to perform to our maximum all the time and we understand we will be under massive pressure.
“This is all part of a huge learning process with a huge group of young guys who will learn what’s needed. This isn’t the PRO14, this is another level.
“I’m really proud of the impact players like Matteo Minozzi and Sebastian Negri and others have made during this Championship.
“Piece by piece our job is fixing Italian rugby and piece by piece we are going to put together a side which learn and will get better and which will get fitter.”
Italy XV to face Wales: Italy: Minozzi; Benvenuti, Bisegni, Castello, Bellini; Allan, Violi; Lovotti, Ghiraldini, Ferrari, Zanni, Budd, Negri, Mbanda, Parisse (capt).
Replacements: Fabiani, Quaglio, Pasquali, Ruzza, Licata, Palazzani, Canna, Hayward.
Tickets are still available to watch Wales against Italy at Principality Stadium on Sunday, March 11.