The decision represents a major selection talking point ahead of the meeting with the All Blacks, as Townsend has opted for a different combination in the back three despite both wingers being included in Scotland’s original 37-man squad for the November internationals.
Scotland have named a strong starting XV, with captain Sione Tuipulotu partnering returning British and Irish Lions centre Huw Jones in midfield.
Kyle Steyn and Jamie Dobie have been selected on the wings, while Kyle Rowe gets the nod at full-back ahead of Blair Kinghorn, who has been named among the replacements.
Finn Russell will control the game at fly-half, with Ben White selected at scrum-half.
In the forwards, Jack Dempsey, Matt Fagerson and Rory Darge form the back row, while Gregor Brown and Scott Cummings are paired in the second row.
Rory Sutherland, Ewan Ashman and Zander Fagerson complete the starting front row.
Townsend has also recalled several experienced players as Scotland prepare for another attempt to secure their first-ever victory over New Zealand.
Ten Glasgow Warriors players feature in the starting XV, underlining the club's strong influence on the national side.
Scotland head into the fixture after their 33-17 victory over Fiji in July and will be hoping to carry that momentum into their November home campaign.
The All Blacks, meanwhile, represent a formidable challenge, having maintained their long-standing dominance in the fixture.
The match takes place on Saturday, 7 November, with kick-off scheduled for 2:10pm local time at Murrayfield.
Scotland team to face New Zealand
Starting XV:
• Full-back: Kyle Rowe
• Wings: Kyle Steyn, Jamie Dobie
• Centres: Huw Jones, Sione Tuipulotu (captain)
• Half-backs: Finn Russell, Ben White
• Back row: Jack Dempsey, Matt Fagerson, Rory Darge
• Second row: Gregor Brown, Scott Cummings
• Front row: Zander Fagerson, Ewan Ashman, Rory Sutherland
Replacements:
• Gregor Hiddleston
• Pierre Schoeman
• Will Hurd
• Max Williamson
• Josh Bayliss
• George Horne
• Tom Jordan
• Blair Kinghorn
Not selected: Darcy Graham and Duhan van der Merwe.