Hepburn passed away in 1993 at the age of 63 and with the help of CGI technology will allow her to star in a new UK TV commercial for the chocolate company, reported Contactmusic.
Audrey Hepburn's sons, Sean Ferrer and Luca Dotti, said, "Our mother often spoke about her love of chocolate and how it lifted her spirit so we're sure she would have been proud of her role as the face of Galaxy.
"The advert perfectly captures her playful spirit and we hope audiences enjoy it as much as they enjoyed her movies."
The commercial, which will air for the first time on February 24, during a break from 'Mr Selfridge' on ITV, sees the 'Breakfast at Tiffany's' star sitting on a crowded bus wondering when she can enjoy her hidden bar of Galaxy.
After catching the eye of a passing motorist, she leaves the bus to join the hunk and dine on her sweet treat in peace.
The campaign also sees the return of Galaxy's famous tagline 'Why have cotton when you can have silk'.