Captain Diego Lugano will line up alongside Diego Godin and Martin Caceres in central defence, with Maxi Pereira and Cristian Rodriguez operating as wing-backs on either flank.
"The team is (Fernando) Muslera; Godin, Lugano, Caceres; Maxi Pereira, (Alvaro) Gonzalez, (Egidio) Arevalo Rios, Rodriguez; (Diego) Forlan, (Luis) Suarez, (Edinson) Cavani," said Tabarez at Wednesday's pre-game press conference in Salvador.
With Uruguay having lost their opening Group B match to Spain, Tabarez says they cannot afford another slip-up against Stephen Keshi's African champions.
"Nothing changes because we lost against Spain," he said.
"We said previously that the decisive match was the second one. If we beat Nigeria, it's much more probable that we'll make the semifinals.
"If we lose against Nigeria, then we're out. If we draw, it's something else, so for us it's a final tomorrow (Thursday) and we're just thinking of that."