England centre Tuilagi returns after sustaining a cheek injury during the LV= Cup win over Gloucester in October - his first appearance of the season.
International colleague Croft missed last weekend's Aviva Premiership game with Northampton after picking up a minor knock.
He joins Julian Salvi and Thomas Waldrom in the back row, with Tuilagi alongside Matt Smith at centre.
The only other change to the starting line-up line-up sees Martin Castrogiovanni named at tighthead prop, with Dan Cole on the bench.
The Tigers travel to France with a two-point lead over their opponents at the top of Pool 4.
Clermont Auvergne: Byrne, Sivivatu, Rougerie (capt), Fofana, Malzieu, James, Parra, Faure, Kayser, Zirakashvili, Pierre, Hines, Vosloo, Lapandry, Bonnaire. Replacements: Paulo, Debaty, Ric, Cudmore, Vermeulen, Senio, Skrela, King
Leicester: Murphy (capt), Agulla, Smith, M Tuilagi, A Tuilagi, Flood, Youngs, Ayerza, Chuter, Castrogiovanni, Deacon, Skivington, Croft, Salvi, Waldrom. Replacements: Hawkins, Stankovich, Cole, Slater, Mafi, Harrison, Twelvetrees, Hamilton.
Referee: Alain Rolland (Ireland)
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