The pair are among the league's best performers recognised by a media selection panel spanning all five URC territories, with players required to have made at least nine appearances during the regular season to be eligible.
Rowe earns his place after an impressive campaign that saw him beat 52 defenders, make 21 clean breaks and run for 783 metres in just 13 league appearances, while McDowall's consistent performances at the heart of the Warriors backline also secured his selection.
The Elite XV celebrates the top performer in each position across the regular season, with the final team selected from shortlists compiled using URC StatMaster data.
Elite XV Team
15 Quan Horn (Fidelity SecureDrive Lions)
14 Werner Kok (Ulster Rugby)
13 Stafford McDowall (Glasgow Warriors)
12 Stuart McCloskey (Ulster Rugby)
11 Kyle Rowe (Glasgow Warriors)
10 Sacha Feinberg-Mngomezulu (DHL Stormers)
9 Embrose Papier (Vodacom Bulls)
1 Ntuthuko Mchunu (DHL Stormers)
2 Johann Grobbelaar (Vodacom Bulls)
3 Thomas Clarkson (Leinster Rugby)
4 Darragh Murray (Connacht Rugby)
5 Cobus Wiese (Vodacom Bulls)
6 Cian Prendergast (Connacht Rugby)
7 Ruan Venter (Fidelity SecureDrive Lions)
8 Evan Roos (DHL Stormers)