In it she emphasises how it can be used to build communities and create harmony, and highlights the important role that volunteers play.
Her message will also focus on how sport can be used to encourage the development of vital social skills.
The Queen will say: “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 activity are common throughout the world and play a part in providing a different perspective on life.”
Footage showing Princes William and Harry and a group of young African orphans from Lesotho bonding as they play football is included in the broadcast.
They visited the country in June and travelled to the remote Semongkong Children’s Centre to meet the youngsters, during a tour of southern Africa.
The address will be broadcast in full on radio and television at 1500 GMT on 25th December and will also be shown in Commonwealth countries and on the British Forces Broadcasting Service.