Sarah praised the 92-year-old monarch and the Duke of Edinburgh a month after she was reunited with the royal pair at Princess Eugenie’s Windsor wedding.
The Duchess described the Queen as the “finest icon” in an interview with the Daily Mail.
Sarah said: “Her Majesty is the finest icon I’ve ever been lucky enough to share a room with.
“She’s the most exceptional Head of State, lady and mentor. I am very fortunate to know her.”
And Sarah admitted she was pleased to see Philip again, after the pair were photographed together at Eugenie’s wedding for the first time in years.
The 59-year-old said: “I have huge respect for him and always admired him.
“It was a lovely photograph of us all together. It was very good to be with him again.
“My father and he used to play polo together. It brought back memories of that.”
Sarah and Philip are believed to have had a difficult relationship following the toe-sucking scandal which saw embarrassing pictures emerge of the Duchess on holiday in France in 1992.
In one of the photos, Sarah is having her toes kissed and sucked by her financial adviser John Bryan, while the pictures also show the Duchess sunbathing topless.
Andrew and Sarah had separated months earlier but the incident in believed to have contributed to their divorce in 1996.
However the pair have maintained a close relationship since their split.
Sarah and her former husband looked delighted as they sat next to each other in St George’s Chapel for Eugenie and Jack Brooksbank’s wedding.
And the pair hosted an evening reception for the newlyweds at Royal Lodge, the Windsor residence they share.
Andrew and Sarah – who are parents to Eugenie and Princes Beatrice – married in 1986.
The pair separated in 1992 but Andrew and Sarah’s warm relationship over the years has fuelled speculation that they could eventually remarry.
In Sarah’s interview with the Daily Mail, the Duchess did not rule out the possibility that the pair could wed again in the future.