Louis van Gaal’s men laboured to a 1-1 draw with Ecuador last week as they passed up the opportunity to qualify early for the knockout round.
Speaking on Monday, Van Gaal described the game with eliminated hosts Qatar as a “chess” match with both teams expected to line up in some variation of a 5-3-2 formation.
The coach had appeared to rule out starting Depay, the Netherlands striker who had been used solely as a substitute having only recently overcome an injury.
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“We are not taking any risks with Memphis,” said Van Gaal.
“We need him to become world champions. We will also do everything we can to bring him to the next game in the best possible way. Memphis, also. has to deliver.”
Jurrien Timber beats Matthijs de Ligt to start in defence.
Qatar have stuck with Meshaal Barsham in goal. Mohammed Muntari has not earned a starting berth having scored his country’s only World Cup goal, in the defeat to Senegal.
Netherlands XI: Noppert; Timber, Van Dijk, Ake; Dumfries, De Jong, Klaassen, De Roon, Blind; Gakpo, Depay.
Qatar XI: Barsham; Miguel, Hassan, Mohamad, Khoukhi, Ahmed; Al-Haydos, Hatim, Madibo; Afif, Ali.