The match will be used by Walter Smith to overcome the gap between the end of the domestic season and the crucial Euro 2008 qualifier against the Faroe Islands on 6 June.
The manager said: "Several of the players will face a long time without a game before the Faroes game, so this match will be an important part of the build-up to the qualifier."
Austria will host the game in the Ernst Happel Stadium in Vienna, the 50,000 capacity venue which is set to stage the Final of Euro 2008. As joint hosts of the tournament, Austria (along with Switzerland) have no competitive matches at present and have a full schedule of friendly internationals.
Scotland last played in Austria as recently as August 2005, when goals from Kenny Miller and Garry O'Connor gave the visitors a two goal lead before the hosts scored twice in the last ten minutes to draw the game.
UNDER 20s PLAN WARM-UP MATCHES IN CANADA
Scotland's Under 20 team are to play two matches in Canada in the spring to prepare for the FIFA Under 20 Men's World Cup.
Canada will host the Scottish team at west coast venues, starting on Saturday, March 24, 2007 at Swangard Stadium in Burnaby, then again on Tuesday, March 27, 2007 at the Royal Athletic Park in Victoria, both in British Columbia.
This two-match series will serve both nations are they prepare for the World Cup next summer. Scotland is one of six teams to have qualified from UEFA for Canada 2007 having finished as runners up to Spain, and they will be joined by Austria, Czech Republic, Poland and Portugal.
The tournament itself will be played in six cities across Canada * Victoria, Burnaby, Edmonton, Toronto, Ottawa, and Montreal * from June 30 to July 22, 2007. The list of qualified teams for the FIFA U-20 World Cup Canada 2007 are:
Canada, as Host.
Europe (UEFA): Austria, Czech Republic, Poland, Portugal, Scotland and Spain
Asia (AFC): Japan, Jordan, Korea Republic and Korea DPR.
Confederation of African Football (CAF) (Four teams will qualify): Qualifying tournament will be held January 21 to February 4, 2007. Four teams will qualify.
South American Football Confederation (CONMEBOL): Qualifying tournament will be held from January 7-27, 2007. Four teams will qualify
Oceania Football Confederation (OFC): Qualifying tournament will be held from January 20*31, 2007. One team will qualify.
Confederation of North, Central American and Caribbean Association Football (CONCACAF): two rounds of qualifying: January 17-24 and February 21-25, 2007. Four teams will qualify.