The 84-year-old monarch - who made her first festive broadcast in 1952 - will focus on the positive impact participation in sport can have on developing social skills in this year's festive address.
In the broadcast - which has already been recorded at Hampton Court Palace rather than at Buckingham Palace as is tradition and will be aired on both television and radio at 3pm on Christmas Day - the queen devotes a large section to exercise.
She says: "In the parks of towns and cities, and on village greens up and down the country, countless thousands of people every week give up their time to participate in sport and exercise of all sorts, or simply encourage others to do so.
"These kinds of activities are common throughout the world and play a part in providing a different perspective on life."
The queen is expected to focus on sport as it is a subject close to her heart, her recently engaged granddaughter Zara Phillips is a keen equestrian while Prince William is head of the Football Association and he and brother Prince Harry are keen polo players.
The annual speech, which usually has a strong religious framework, reflects current issues and often draws on Queen Elizabeth’s personal experiences and concerns.
