The 39-year-old will appear topless in the July/August edition of the men's publication, 19 years after she first posed for the magazine in 1993.
© PA Images / Chris Pizzello/AP
McCarthy posted a message on her Twitter page to explain her decision.
The Love in the Wild host wrote: "My comment on posing for Playboy: Why should only 20 yr olds be considered sexy? Let's here (sic) it for the MILFs."
McCarthy has previously admitted that she wanted to bare all in the magazine one more time before she turns 40 in November this year.
She said: "I would absolutely pose for Playboy. I would be so flattered if they asked me. It's probably not going to happen, but I think I want to do it again."
