After Munster claimed a 15-9 win in the opening clash of the double-header at Thomond Park last time out, both teams are tied on 10 points at the top of Pool One.
Sarries director of rugby Mark McCall has plumped for Farrell at No 10 with Charlie Hodgson dropping to the bench and Joel Tomkins filling the vacated outside centre spot at Vicarage Road.
There is also a change on the left wing as David Strettle comes into the starting line-up in place of Chris Wyles.
Richard Wigglesworth comes in at scrum-half to replace Neil de Kock while there is a lone change in the pack as George Kruis comes in at flanker, with Kelly Brown switching to No 8.
Munster make just one change for the return game with Casey Laulala into the side at outside centre in place of the injured Keith Earls.
Earls trained in Limerick on Tuesday but later complained of groin trouble and so withdraws with Laulala resuming the centre partnership he enjoyed with James Downey for the earlier pool games.
Saracens: 15 Alex Goode, 14 Chris Ashton, 13 Joel Tomkins, 12 Brad Barritt, 11 David Strettle, 10 Owen Farrell, 9 Richard Wigglesworth, 8 Kelly Brown, 7 Will Fraser, 6 George Kruis, 5 Mouritz Botha, 4 Steve Borthwick (capt), 3 Matt Stevens, 2 Schalk Brits, 1 Rhys Gill.
Replacements: 16 John Smit, 17 Mako Vunipola, 18 Petrus du Plessis, 19 Eoin Sheriff, 20 Ernst Joubert, 21 Neil de Kock, 22 Charlie Hodgson, 23 Chris Wyles.
Munster: 15 Felix Jones, 14 Doug Howlett (capt), 13 Casey Laulala, 12 James Downey, 11 Simon Zebo, 10 Ronan O'Gara, 9 Conor Murray, 8 James Coughlan, 7 Peter O'Mahony, 6 Dave O'Callaghan, 5 Donnacha Ryan, 4 Donncha O'Callaghan, 3 BJ Botha, 2 Mike Sherry, 1 David Kilcoyne.
Replacements: 16 Damien Varley, 17 Wian du Preez, 18 Stephen Archer, 19 Billy Holland, 20 Peter Butler, 21 Duncan Williams, 22 Ian Keatley, 23 Luk O'Dea.
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