Viewers will need special glasses to watch the monarch in all her technological glory unless they have a new 3D television set, the 'Daily Mail' reported.
The 3D debut by a royal follows The Queen's on screen performance alongside Daniel Craig in a James Bond sequence specially recorded for the opening of the London Olympics.
The Christmas message has been filmed by BSkyB and will be made available to BBC and ITV.
The recording took place at Buckingham Palace on Friday but the speech is not expected to mention The Duchess of Cambridge's pregnancy, which was announced last week.
The 86-year-old monarch instead speaks about the Diamond Jubilee celebrations and the Olympic Games.
Prince William declined the opportunity to become the first Royal broadcast in 3D at his wedding to Kate Middleton last year.
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The Queen gave her first Christmas message in 1952 and her first live television broadcast on Christmas Day 1957.
The tradition began with her grandfather George V in 1932, when he delivered a radio broadcast written by Rudyard Kipling.
A royal channel was set up on YouTube in 2007 and The Queen has had her own Twitter account since 2009.