There are two changes to the side that beat Italy in Rome last weekend with Jamie Heaslip and Johnny Sexton introduced to the starting XV.
Iain Henderson is named as a replacement.
Paul O'Connell captains the side and is partnered in the second row by Devin Toner. The front-row is made up of Jack McGrath, Mike Ross and Best.
Heaslip joins Peter O'Mahony in the back-row alongside Sean O'Brien.
Conor Murray and Sexton are reunited at half-back. Robbie Henshaw and Payne are the midfield partnership. The back three sees Rob Kearney flanked by Bowe and Simon Zebo.
Cian Healy and Jordi Murphy are added to the replacements alongside Sean Cronin, Martin Moore, Isaac Boss, Ian Madigan and Felix Jones and Henderson.
IRELAND team to play France – Saturday 14th February, 2015
15. Rob Kearney (UCD/Leinster)
14. Tommy Bowe (Belfast Harlequins/Ulster)
13. Jared Payne (Ulster)
12. Robbie Henshaw (Buccaneers/Connacht)
11. Simon Zebo (Cork Con/Munster)
10. Johnny Sexton (Racing Metro)
9. Conor Murray (Garryowen/Munster)
8. Jamie Heaslip (Dublin University/Leinster)
7. Sean O'Brien (UCD/Leinster)
6. Peter O'Mahony (Cork Constitution/Munster)
5. Paul O'Connell (Young Munster/Munster) captain
4. Devin Toner (Lansdowne/Leinster)
3. Mike Ross (Clontarf/Leinster)
2. Rory Best (Banbridge/Ulster)
1. Jack McGrath (St. Mary's College/Leinster)
Replacements
16. Sean Cronin (St. Mary's College/Leinster)
17. Cian Healy (Clontarf/Leinster)
18. Martin Moore (Lansdowne/Leinster)
19. Iain Henderson (Ballynahinch/Ulster)
20. Jordi Murphy (Lansdowne/Leinster)
21. Isaac Boss (Terenure/Leinster)
22. Ian Madigan (Blackrock/Leinster)
23. Felix Jones (Shannon/Munster)