Kinghorn, Van der Merwe dropped by Scotland for Six Nations opener
Bristol's Tom Jordan starts at full-back, in place of Kinghorn, flanked by Glasgow wings Kyle Steyn and Jamie Dobie for the match in Rome.
Van der Merwe and Kinghorn fail to even make the bench with Graham, Adam Hastings and George Horne the replacement backs.
Steyn and Dobie are two of nine Glasgow players in the starting 15 -- a reward for the team's fine form.
Franco Smith's side lead the United Rugby Championship and have defeated Toulouse and Saracens over the past month to make a perfect start in the European Champions Cup.