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The 86-year-old monarch, believed to be the first royal to use the new broadcast format, has already recorded the message, Britain's Daily Mail newspaper reports.
The address will be distributed to networks around the globe, to be screened on Christmas Day.
Audiences will need a television with 3D technology, along with a special pair of glasses, in order to view the full effect.
The Queen, known to camera crews as "one-take Lizzy" because she never requires more than a single recording, has filmed a Christmas message each festive season for more than 50 years.