The try-scorer in Gloucester's 7-5 victory over Northampton last weekend, Simpson-Daniel will switch to the midfield and partner Anthony Allen as head coach Dean Ryan shifts the make-up of his side because of international call-ups and injuries.
Simpson-Daniel has made 14 appearances this season and his effort at Franklin's Gardens was his fourth time he has crossed the line.
Elsewhere, Willie Walker will wear the number 15 shirt which means Iain Balshaw switches to the wing and James Bailey comes in for the injured Karl Pryce, who is ruled out with an ankle injury.
The half-back combination of Ryan Lamb and Peter Richards remains unchanged.
Ryan's main concern this week has focused on the props he has available for the visit of the Tigers. Carlos Nieto is on international duty with Italy and Christian Califano is ruled out with a broken thumb.
That means Jack Forster comes in at tight-head after over-coming an ankle complaint this week and will partner hooker Olivier Azam and loosehead prop Nick Wood.
In the absence of Italian skipper Marco Bortolami, Will James comes in at lock, while the back row trio of Peter Buxton, Andy Hazell and Luke Narraway remains intact.
"We have been disrupted this week with a number of issues regarding our prop situation but we have enough quality in this area of our squad to cope," Ryan told www.gloucesterrugby.co.uk
"The team is obviously greatly changed from the one that beat Northampton last Saturday but it is still very exciting and to have the option of shifting a creative player of James Simpson-Daniel's quality into the centre is an added bonus.
"We would like to get his hands on the ball a bit more and this positional switch will hopefully allow us to do that.
"This is a game we are thoroughly looking forward to - Leicester are an outstanding team, are leaders of the Premiership and are a tremendously resourceful side that we respect fully - it should be a great Kingsholm occasion on Sunday."
On the bench, prop Patrice Collazo returns from a groin injury and there is also a place for Jake Boer. Hooker Mefin Davies and Adam Eustace complete the forward options.
Scrum-half Haydn Thomas, Rudi Kiel and Mark Foster are the three-quarter options.
Tickets for the match are still available in limited numbers in both the Shed and terracing. For more information, please contact the hotline number on 0871 871 8781.
GLOUCESTER (V Leicester, Kingsholm, Sunday, 1pm): Willie Walker; James Bailey, Anthony Allen, James Simpson-Daniel, Iain Balshaw; Ryan Lamb, Peter Richards; Nick Wood, Olivier Azam, Jack Forster, Will James, Alex Brown, Peter Buxton (capt), Andy Hazell, Luke Narraway. Reps: Mefin Davies, Patrice Collazo, Adam Eustace, Jake Boer, Haydn Thomas, Mark Foster, Rudi Kiel.
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