The Leicester powerhouse missed the opening game against Scotland with an ankle injury but returned the following week with a 33 minute appearance off the bench in the 12-6 win in Dublin.
Tuilagi, 21, takes from former Tigers teammate Billy Twelvetrees, who impressed in his first two Test caps, in the midfield with Saracens Brad Barritt switching from outside to inside centre.
There are also two changes in the pack with Northampton duo Dylan Hartley and Courtney Lawes getting the nod at hooker and blindside.
Saints captain Hartley had been kept on the bench following the rise of Tom Youngs during the Autumn Test series while Lawes endured the same fate with Joe Launchbury.
They are now given a chance to impress against the French taking over from Youngs and James Haskell respectively.
England go into the game as the only team still dreaming of a Grand Slam after two wins in the opening two rounds while on the other end of the spectrum France travel to HQ after two defeats and rock bottom of the table.
Les Bleus were full of promises going into the tournament on the back of an unbeaten Autumn Series which saw them overtake England in the IRB World Ranking ahead of the 2015 Rugby World Cup draw but a poor display in Italy and a narrow loss in Paris against Wales put their ambitions into perspective.
Head Coach Stuart Lancaster said:
Francois Trinh-Duc will make his first start for France in eight months as he takes over from Frederic Michalak who drops to the bench and will form a new-look half-back partnership as out-of-favour Morgan Parra has been named at scrum-half.
The Montpellier fly-half is one of seven changes made by head coach Phillipe Saint-Andre in attempt to revive their Six Nations campaign after two defeats in the opening two rounds.
Toulouse Vincent Clerc has been recalled on the right wing after missing the first two rounds through injury pushing Wesley Fofana in the midfield where he will partner Toulon powerhouse Mathieu Bastareaud.
Up front, Clermont duo Thomas Domingo and former Leicester player Benjamin Kayser are preferred to Yannick Forestier and Dimitri Szarzewski at loosehead and hooker respectively.
Behind them, Castres lock Christophe Samson is named ahead of Jocelino Suta with Toulouse flanker Yannick Nyanga taking the place of the injured Fulgence Ouedraogo at blindside.
On the bench, South-Africa born Antonie Claassen looks set to make his Test debut for Les Bleus after qualifying through residency.
England: Alex Goode (Saracens); Chris Ashton (Saracens), Brad Barritt (Saracens), Manusamoa Tuilagi (Leicester), Mike Brown (Harlequins); Owen Farrell (Saracens), Ben Youngs (Leicester); Joe Marler (Harlequins), Dylan Hartley (Northampton), Dan Cole (Leicester); Joe Launchbury (London Wasps), Geoff Parling (Leicester); Courtney Lawes (Northampton), Chris Robshaw (Harlequins, Capt.), Tom Wood (Northampton).
Replacements: Tom Youngs (Leicester), David Wilson (Bath), Mako Vunipola (Saracens), James Haskell (London Wasps), Thomas Waldrom (Leicester), Danny Care (Harlequins), Toby Flood (Leicester), Billy Twelvetrees (Gloucester).
France: Yohan Huget; Vincent Clerc, Mathieu Bastareaud, Wesley Fofana, Benjamin Fall; Francois Trinh-Duc, Morgan Parra; Thomas Domingo, Benjamin Kayser, Nicolas Mas; Christophe Samson, Yohan Maestri; Yannick Nyanga, Thierry Dusautoir (Capt.), Louis Picamoles.
Replacements: Dimitri Szarzewki, Vincent Debaty, Luc Ducalcon, Jocelino Suta, Antonie Claassen, Maxime Machenaud, Frederic Michalak, Floriant Fritz.