The handset will feature a 3D camera and a screen that, to view the 3D images, does not need special glasses.
The handset will use technology similar to the Nintendo 3D. A special screen will transmit two differing images to the viewer and a different image must reach each eye to see the 3D effect.
LG has been moving aggressively into the 3D TV market in the UK, securing a deal to be the "preferred supplier" to Sky, which has launched a 3D channel.
LG's 3D TV range uses a polarised screen that requires special glasses.
LG claims the Optimus 3D will be "a complete platform for a one-of-a-kind experience on a mobile device," allowing content to be created and viewed, and then connected to full-screen devices.
LG launched a £6m cinema ad campaign last year, showing its debut cinema ads before 3D versions of films 'Tron Legacy' and 'The Chronicles of Narnia'.
It has also been pushing its smartphone offering with actress Kelly Brook as brand ambassador for the Optimus One.
LG's marketing chief Dermot Boden left the company in a "parting of the ways" on 1 January, having struck deals with the Formula 1 racing world.
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