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Elliott has impressed club boss Mick McCarthy this season - hitting six goals in 16 League and Cup appearances.
Sheffield United goalkeeper Paddy Kenny also earns a deserved start - only his second in all, and a fourth cap, in a much-changed side from that which earned a precious point against France last time out.
Skipper Kenny Cunningham is also rested - along with Shay Given and Roy Keane - with Elliott's clubmate Gary Breen, a particular favourite round atogb.com way, earning a long overdue 62nd cap and Manchester City's Richard Dunne - starting his first international since November 2003 - manning the centre of defence.
The midfield comprises of Graham Kavanagh and Kevin Kilbane in the centre, with Chelsea's Damien Duff on the left flank, and Liam Miller of Manchester United on the right.
Republic of Ireland (v Croatia) 4-4-2: Kenny – Finnan, Breen, Dunne, O’Shea – Miller, Kavanagh, Kilbane, Duff – Robbie Keane, Elliott.