Frank Murphy partners Andy Goode at half-back, with Dan Hipkiss joining Gibson in midfield and Geordan Murphy, Seru Rabeni and Alesana Tuilagi forming an exciting back three.
In the pack, Shane Jennings starts at openside flanker in his last game for the club, with Lewis Moody and Martin Corry named alongside him in the back row.
Ben Kay and Louis Deacon form an all-England second row pairing, with international colleagues Julian White and George Chuter joining Argentinean prop Marcos Ayerza in the front row.
Ian Humphreys replaces the ineligible Ben Youngs on the bench, with Sam Vesty included with Smith, Brett Deacon, Leo Cullen, Alex Moreno and James Buckland for the club's third Twickenham final of the season.
To check the Leicester lineup, click here