Speaking to the New York Times, the singer said: "The only statements that I'll be making during the half-time show are the ones that I've been consistently making throughout my career."
"I believe in a passion for inclusion. My performance will uphold those philosophies."
After performing the national anthem last year at the game, the singer says she is excited to realise her dream as the sporting event's star performer.
Gaga said: "I've been planning this since I was four, so I know exactly what I'm going to do. For me, it's all about giving to the fans and bringing people together that wouldn't normally come together."
Expectations are high for the New Yorker's rumoured high-octane performance. The jury is out on whether she will perform hits from her classic roster, like Poker Face, or material from her latest album, Joanne.
According to CNN, the Bad Romance singer is going to have "hundreds of lit-up drones" flying around the stadium during the medley. The star is also tipped to make her entrance by flying through the roof of the stadium.
Rumours of Houston native Beyoncé joining the star onstage were quickly put to bed, although Gaga says that she has turned to the singer for advice.
Gaga said: "I was actually with her the last half-time show she did, and she always is very inspiring and gives great advice — she's a very focused and genuine performer."
Friend and jazz superstar Tony Bennett will introduce Lady Gaga to the stage, and could join her during the show. The pair collaborated on a jazz album, Cheek To Cheek, back in 2014, and are known to be firm friends as well as duet partners.
Uptown Funk producer Mark Ronson is also hotly tipped to make an entrance during the half-time show between the Patriots and the Falcons, as well as Queens of the Stone Age frontman Josh Homme.
Luke Bryan will perform the national anthem for Super Bowl 51. The country singer, hailing from Georgia, said to Rolling Stone magazine that he has been "singing around the house" to refine his performance.
He said: "I've kind of just been hanging around the house, singing. Singing in the stairwell, singing in the shower, singing for my boys. I just tried to get a lot of – I know it sounds like a sports reference – but get a lot of reps in."