The film, entitled 'A day in the life of an Audi driver', was created by Bartle Bogle Hegarty and is fronted by two-time Le Mans winner, Allan McNish.
It will be shown immediately before the kick-off during ITV and Sky Sports' live coverage of Manchester United's clash with Barcelona on Saturday (28 May).
Sky 3D will broadcast a 3D version of the film, which will then be rolled out to cinemas nationwide.
It is the first time Audi has run a 3D ad and the first time it has used a spokesperson in its promotional campaigns.
McNish explains how Audi's exceptional planning, teamwork and the driver’s remarkable skill and physical prowess have helped it win the 24 Heures du Mans race nine times in the past 11 years.
At BBH, the creative directors for the campaign were Kev Stark and Nick Kidney. Stark handled art direction and Kidney wrote the ad, together with McNish. Illustrations were by Tim Marrs.
The film was directed by Chris Hemming and produced and post-produced by Passion Pictures. Sound was by Factory Studios.
The TV and cinema campaign comes ahead of this year's race on Saturday 11 June and will be supported by print activity, a special supplement in The Sunday Times and an app.
The film can also be watched on the Audi website and YouTube.
Media planning and buying was by MediaCom.