Earls missed the agonising last-minute 22-19 loss in Christchurch but he has been passed fit to start on the left wing.
The inclusion of Earls is one of three changes as Ireland look to avoid a series whitewash - with starts for Peter O'Mahony and Paddy Wallace.
O'Mahoney starts at No.8, while Paddy Wallace, who only arrived in New Zealand on Tuesday, gets the nod at inside centre - with Jamie Heaslip and Gordon D'Arcy ruled out.
Ireland coach Declan Kidney said: "Keith's stated preference is he prefers to play at 13 but Brian (O'Driscoll) is not one to give it up too easily.
"He is a great team player and he is happy to be back in. He has rehabbed quite well, which is a credit to the medical team and himself for getting over (his shoulder injury). He has trained well this week.
"Paddy has always been a great player for Ireland. We talk about the squad ethic and what Paddy has given in the background, and in his 10 years' service to the Irish team, has been fantastic."
Ireland: 15 Rob Kearney, 14 Fergus McFadden, 13 Brian O'Driscoll (captain), 12 Paddy Wallace, 11 Keith Earls, 10 Jonathan Sexton, 9 Conor Murray, 8 Peter O'Mahony, 7 Sean O'Brien, 6 Kevin McLaughlin, 5 Donnacha Ryan, 4 Dan Tuohy, 3 Mike Ross, 2 Rory Best, 1 Cian Healy.Replacements: 16 Declan Fitzpatrick, 17 Sean Cronin, 18 Donnacha O'Callaghan, 19 Chris Henry, 20 Eoin Reddan, 21 Ronan O'Gara, 22 Andrew Trimble.
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