Mancini recalled striker Mario Balotelli for the recent 2-1 win over Saudi Arabia and Friday's 3-1 defeat to France. However, Torino's Andrea Belotti will lead the line on this occasion with captain Lorenzo Insigne and Simone Verdi joining him in attack.
Chelsea's Davide Zappacosta is among those also coming into the starting XI for a contest between two sides who surprisingly failed to qualify for the forthcoming World Cup.
Mancini said: "We'll play against a side that has more experience than we do but like us, they're in a rebuilding phase. I'm convinced that the Netherlands match will be a good test for the future, the road is still long and we need time but I'm confident."
Dutch boss Ronald Koeman is yet to unveil who will play but changes from Thursday's 1-1 draw against Slovakia are assured.
Having been rested after their Champions League final exploits for Liverpool, Virgil van Dijk and Georginio Wijnaldum are both expected to come into the side, with keeper Jasper Cillessen, Marten de Roon and Ryan Babel also in contention.
Looking ahead to the game, Koeman said: "I was surprised by the way Italy played against France, as they had many young players. We have the ingredients for an entertaining match tomorrow and I expect it to be difficult.
"We can win this and we will try to win."