Walshe hands starts to flanker Gus Jones and lock Tom Ellis in the first meeting between the two sides since last summer's Junior World Championship final - won 23-15 by England.
Their last meeting in the Under-20s Six Nations saw England deny Wales a Grand Slam and in doing so successfully defeat their crown.
But Walshe, whose side lost to France in their opening clash but followed that up with victories over Scotland and Ireland, is expecting another stern test this Friday.
He said: "We've made a good start to the Championship, it was disappointing to lose out in France but bounced back with good wins against Scotland and Ireland.
"The positive thing is that we still feel there is more to come from the guys, and we're hoping for a good performance against Wales.
"We've made a few changes to the side and that gives us the opportunity to try out some new combinations - having that strength in depth is crucial, and we feel that we've picked a strong side for Friday.
"There's not a chance we'll be taking Wales lightly, we obviously know them pretty well and they have strength all over the park, but equally, so do we."
ENGLAND SIDE TO FACE WALES
15. Howard Packman (Northampton Saints)
14. Zach Kibirige (Newcastle Falcons)
13. Nick Tompkins (Saracens)
12. Harry Sloan (Harlequins)
11. Henry Purdy (Leicester Tigers)
10. Billy Burns (Gloucester Rugby)
9. Callum Braley (Bristol Rugby)
1. Danny Hobbs-Awoyemi (Northampton Saints)
2. Harry Thacker (Leicester Tigers)
3. Scott Wilson (Newcastle Falcons)
4. Maro Itoje (Saracens)
5. Tom Ellis (Bath Rugby)
6. Ross Moriarty (Gloucester Rugby)
7. Gus Jones (London Wasps)
8. Joel Conlon (Exeter Chiefs)
16. Tom Woolstencroft (Bath Rugby)
17. Alex Lundberg (London Wasps)
18. Paul Hill (Leeds Carnegie)
19. Jonny Hill (Gloucester Rugby)
20. Hayden Stringer (Saracens)
21. Henry Taylor (Loughborough University)
22. Sam Olver (Northampton Saints)
23. Aaron Morris (Bedford Blues)