"We wanted to give as many players as possible the opportunity to state their case for selection against Australia later in the week, and have made 12 changes to the starting XV with a few different combinations we are trying out.
"We have an exciting back three who have plenty of pace and a big midfield combination, so we will be wanting to give them some space to run. Marino (Mikaele-Tu'u) and Asafo (Aumua) get their first starts in the pack and will no doubt be eager to carry the ball given the chance.
"We aren't taking anything for granted. We have a lot of respect for Samoa and felt they put Australia under real pressure for significant parts of their game last Friday."
Samoa were defeated 43-20 by Australia, who now face Fiji in today's later game.
Wellington bookend Alex Fidow has joined the New Zealand squad and may be available for the Australia game on Saturday.
New Zealand Under 20s to face Samoa: Josh McKay, Jona Nareki, Braydon Ennor, Thomas Umaga-Jensen, Caleb Clarke, Ciarahn Matoe, Carlos Price, Marino Mikaele-Tu'u, Adrian Choat, Luke Jacobson (c), Sam Caird, Isaia Walker-Leawere, Ryan Coxon, Asafo Aumua, Tim Farrell
Reserves: JP Sauni, Ezekiel Lindinmuth, Pouri Rakete-Stones, Sam Slade, Dalton Papali'i, Kemara Hauiti-Parapara, Orbyn Leger, Tiaan Falcon
Remaining NZ schedule for Oceania tournament:
Tuesday May 2 v Samoa, 5.00pm NZT
Saturday May 6 v Australia, 9.00pm NZT