The tapes reportedly contain nearly half an hour of 911 calls made from inside Sandy Hook Elementary School amid the attack on 14 December 2012.
Residents have been advised to prepare themselves emotionally for the release of the seven landline calls.
Attacker Adam Lanza killed 20 children and six adults at the primary school.
Gunfire is said to be audible in the background of the recordings being released on Wednesday afternoon.
'Emotional trigger'
Newtown School Superintendent John Reed reportedly contacted parents on Tuesday to alert them to the impending distribution of the recordings, warning them the tapes could act as an "emotional trigger".The emergency recordings are being made public just days after a state judge ruled the tapes should be unsealed.
State's Attorney Stephen Sedensky, the prosecutor overseeing the shooting investigation, and town officials had argued the tapes' release could hamper the inquiry and violate victims' rights.
But Mr Sedensky said he would not pursue the effort further following the court ruling.
The first call to emergency services came at 09:35 and the last shot, believed to be Lanza firing a handgun at himself, came at 09:40. Most of the deceased were killed in two classrooms.
A report into the investigation was released last week, in which police determined that Lanza, 20, acted alone.
They have not determined a motive for the massacre, which began with Lanza killing his own mother.
The report stated: "He had a familiarity with and access to firearms and ammunition and an obsession with mass murders, in particular the April 1999 shootings at Columbine High School in Colorado."
The Newtown shooting prompted a renewed US campaign for stricter firearms controls.
While no legislation was passed at a national level, some states - including Connecticut and Colorado - imposed tougher gun laws; other states loosened such restrictions.
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