"My main target is to run under 2:05:30 and do a personal best. I will go with the pacemakers, but I can't say I'll run a world record," Kipchoge said.
Brazil's Marilson Dos Santos is also running.
Florence Kiplagat of Kenya is the women's favorite, despite playing down expectations of improving her personal best of 2:19:44, set when she won in 2011.
"I think I can run in the 2:19s, but not a minute faster than my best. I know I'm in good shape, but so is everyone else," Kiplagat said.
Kiplagat is joined by compatriots Georgina Rono, 2013 Boston champion Sharon Cherop, and the highly rated Helah Kiprop, who will make her debut.
American Desiree Davila, Sweden's Isabellah Andersson, and Japanese runners Remi Nakazato and Eri Hayakawa will also start.
German record-holder Irina Mikitenko hopes to improve the over-40 world best of 2:25:43.
"It's possible, but there's no point in talking about it. You still have to run 42 kilometers," the 41-year-old Mikitenko said.
Eight world records have been set at the Berlin Marathon, considered the world's fastest, and some 40,000 athletes are entered.
Security has been significantly increased in the wake of the Boston Marathon bombing in April, when three people died and about 260 were injured.
"We don't want maximum security, but everyone should feel safe," said organizing company chief executive Juergen Lock.