Townsend has made five changes to his starting line-up following the defeat by Fiji.
Centre Tom Jordan and back row Jamie Ritchie picked up injuries in Suva, Cameron Redpath also misses out, lock Marshall Sykes drops to the bench, while wing Darcy Graham has been called up by the British and Irish Lions.
However, prop Rory Sutherland and hooker Ewan Ashman start before they head to Australia to swell the depleted Lions squad.
Kyle Steyn moves from left to right wing as Arron Reed comes in at 11, while Rory Hutchinson and Stafford McDowall make up a new centre partnership.
Gregor Brown comes into the second row and Andy Onyeama-Christie takes over at blind-side flanker.
Samoa, who pulled out of their 2024 northern hemisphere tour due to near-bankruptcy, are playing their first competitive match this year.
They have also had to relinquish home advantage after the western grandstands of Apia Park were condemned for urgent demolition, although they should have a significant vocal support in Auckland – a city with an estimated 135,000 Samoan expats.
While they lost heavily to Japan and Fiji last year, Samoa also defeated Tonga, United States, Spain and top-tier Italy to sit between Wales and Japan at 13th in the World Rugby rankings – six spots behind the Scots.
While the Scots have only lost twice and won 10 of their meetings, including 34-0 at their most recent at the 2019 World Cup, Samoa’s last victory came during the previous Lions tour of Australia.
