The festive message has gone hi-tech to allow viewers to scrutinise the Queen as never before in her Diamond Jubilee year.
However, the audience will also be able to see the 86-year-old monarch in standard and high definition during the speech, which will be broadcast at 3pm on Christmas Day.
The theme of this year's message is not known but it is likely to feature the key highlights from 2012 – the London Olympic Games and the Diamond Jubilee.
The Queen has watched her 3D Christmas message, produced this year by Sky News, and enjoyed the experience.
A Buckingham Palace spokeswoman said the monarch thought the broadcast was "absolutely lovely".
She added: "We wanted to do something a bit different and special in this jubilee year, so doing it for the first time in 3D seemed a good thing, technology-wise, to do.
"The Queen absolutely agreed straight away; there was no need for convincing at all. She was absolutely ready to embrace something new in this year."