Lock O'Connell needs surgery on his damaged hand and is expected to be out for another month while hooker Sheahan damaged neck ligaments at the weekend.
BBC: SPORT | Rugby Union | Irish | O'Connell and Sheahan forced out
Ireland put in a remarkable 99 tackles, missing just one, and lock O'Connell said he felt both sides played as if they wanted to make amends for their most recent performances.
The visitors had prop Paul James sin-binned for 10 minutes after infringing at a huge Munster scrum and soon after Munster received a further boost with the introduction of Ireland and Lions lock O'Connell.
Munster fielded Lions centre Keith Earls and lock Donncha O'Callaghan in a team that was also at half-strength.
Both Best and lock Paul O'Connell came through fitness tests on leg injuries and Kidney has no hesitation in naming them.
Kidney's extended squad includes veteran lock Malcolm O'Kelly but there is no place for Johnny O'Connor despite the Connacht flanker's recent good form.
One of England's Simon Shaw or Scotland's Nathan Hines will make the trip along with one from England's Nick Kennedy, Welshman Ian Gough or Ireland lock Donncha O'Callaghan.
O'Driscoll, who led Ireland to the Six Nations Grand Slam this year, was expected to captain the Lions to South Africa, but coach Ian McGeechan gave the job to Munster lock Paul O'Connell.
Martyn Williams was presented with a loose pass by Leinster hooker Bernard Jackman and kicked to the posts, but the chasing Nicky Robinson was unable to get past the large barrier formed by lock Malcolm O'Kelly.
Ireland originally made two changes with Tommy Bowe returning to the wing for Murphy and Mick O'Driscoll at lock.
Ryan Caldwell replaces Mick O'Driscoll at lock, where he will partner Devin Toner with Dan Tuohy of Ulster named at blindside flanker.
McGeechan has chosen a proven combination, all from the Ospreys, in the back three, but the partnerships of Roberts and Earls at centre, O'Gara and Blair at half-back, and Shaw and O'Connell at lock, will be tried for the first time.
Swinging arms aside, there was little of note to get the 28, 643 spectators excited about in a slow-paced first half until Irish lock and match-day captain Paul O'Connell lunged over the line for the first try of the Lions tour.
Lock Simon Shaw was shown yellow in the first half for a trip on Brian O'Riordan, while second-row partner Richard Birkett followed after the break for elbowing Matt Salter.
And at lock, the squad includes Ian Evans, Richie Gray, Alun Wyn Jones, Paul O'Connell, and Geoff Parling.
Kidney went without a lock on the bench against the All Blacks with regular flanker Ferris stepping into the breach when O'Connell limped off midway through the second half.
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