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Buckingham Palace said the Queen thought the broadcast was "absolutely lovely". In a statement it added:
"We wanted to do something a bit different and special in this Jubilee year, so doing it for the first time in 3D seemed a good thing, technology-wise, to do. The Queen agreed straight away there was no need for convincing at all, she was absolutely ready to embrace something new in this year."
The message will be transmitted on both television, radio and online at 3pm on Christmas Day.
Buckingham Palace says the main themes of this year's message are: "Service, achievement and the spirit of togetherness."
In part of the speech released before Christmas Day the Queen says: "As London hosted a splendid summer of sport, all those who saw the achievement and courage at the Olympic and Paralympic Games were further inspired by the skill, dedication, training and teamwork of our athletes."
For the first time, the Queen's Christmas Day message will be broadcast in 3D - a technological advance the Queen was happy to embrace.
The message was recorded on December 7. Behind the scenes footage shows how the Queen wears 3D glasses to watch back part of the broadcast. They are decorated with the letter Q made from Swarovski crystals and were worn by the Queen during a visit to a movie training centre in Toronto in 2010.
In this year's Christmas broadcast, the Queen will pay tribute to Britain's Olympic and Paralympic athletes for their inspiring performances.
In her traditional message, to be broadcast on Christmas Day, the Queen will reflect on a "splendid summer of sport". She will also highlight how the sportsmen and women gave the millions who watched the chance to feel part of the "excitement and drama".
Latest ITV News reports
The Queen's Christmas Day message, filmed in 3D for the first time, focuses on "service, achievement and the spirit of togetherness."
The Queen will use her Christmas Day message to pay tribute to the nation's athletes for delivering a "splendid summer of sport".