Sky has filmed the monarch with 3D cameras and has made the footage available to the BBC and ITV to air on Christmas Day, The Sun understands.
The broadcaster has filmed Her Majesty's annual address for the last few years, and has been exploring the possibility of introducing 3D technology to the event for some time.
Queen Elizabeth II, who already has a presence on Twitter and YouTube, is expected to base this year's speech on the success of the Olympic Games and the Diamond Jubilee.
Last year, Prince William and Kate Middleton banned the use of 3D cameras at their wedding.
The Queen made her first Christmas address over the radio in 1952, and her live television debut five years later.