The extra beds are part of a range of winter health measures
A record number of intensive care beds will be made available to help the health service cope with a rise in admissions over the festive period.
NHS Scotland chief executive Dr Kevin Woods said 210 beds would be provided as part of a drive to tackle winter-related health issues.
Other measures include a £14m annual flu vaccine campaign and £30m plans to deal with delayed hospital discharges.
Dr Woods also said extra nurses and medics would work over the period.
He said: "We are targeting resources specifically to tackle winter-associated health issues.
"This includes £14m for the annual flu vaccine drive and £30m this year to tackle delayed discharge in hospitals.
"I'm also extremely encouraged that NHS boards across Scotland have robust plans in place, with extra beds, additional nursing and medical staff and 210 intensive care beds nationwide, more than at any previous time."
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Dr Woods urges anyone eligible for a flu jab to go and get one
The number of intensive care beds has increased each year from the 159 available nine years ago.
Dr Woods said A&E staff would aim to treat patients within a four-hour target.
Medical advice service NHS24 is preparing to deal with more than 136,000 calls between 15 December and 4 January.
NHS Scotland expects more than 70% of vulnerable people aged 65, and 60% of those under 60, will take up this year's flu vaccination offer.
In 2006, some GP practices were not sent enough of the vaccine, blaming the manufacturing process.
Malcolm McWhirter, senior medical officer at the Scottish Government, said there would be no repeat of the problem this year.
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