"We're very very excited to attend the 2018 Winter Olympic Games, to cheer for Team USA and to reaffirm our strong and enduring commitment with people of the Republic of Korea", she said after arriving at Incheon airport on a commercial flight.
The White House said Trump had asked his eldest daughter who is also one of his top advisers to travel to Pyeongchang to lead up a "high level delegation".
The North will send an eight-member delegation Sunday headed by Kim Yong Chol, a top general who oversees inter-Korean relations for the ruling Workers' Party, Seoul's unification ministry said.
The Games have seen a flurry of cross-border diplomacy, with North Korean leader Kim Jong Un's sister and US Vice President Mike Pence both attending the opening ceremony in Pyeongchang earlier this month.
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