Manchester United striker Wayne Rooney has been omitted, with Daniel Sturridge the lone striker.
Ben Foster replaces Joe Hart in goal, while James Milner, Frank Lampard, Ross Barkley, Jack Wilshere and Adam Lallana are brought into midfield.
Phil Jones, Chris Smalling and Luke Shaw come into the defence.
Costa Rica, who need only a point to guarantee winning the group, will rest several first-team regulars.
Joel Campbell and Bryan Ruiz are among those expected to miss out, with Marcos Urena starting up front BBc reports.
DATE: June 24, 2014
TIME: 17:00 BST
VENUE: Estadio Mineirao, Belo Horizonte
POSSIBLE LINE UP:
COSTA RICA: Keylor Navas; Júnior Díaz, Michael Umaña, Giancarlo González, Óscar Duarte, Christian Gamboa, Christian Bolaños, Yeltsin Tejada, Bryan Ruiz, Celso Borges Joel Campbell
ENGLAND: Ben Foster; Luke Shaw, Gary Cahill, Phil Jones, Chris Smalling; Jack Wilshere, Frank Lampard; Adam Lallana, Ross Barkley, James Milner; Daniel Sturridge
