The Luther star plays the villainous Macavity the Mystery Cat in the adaptation of the hit musical.
He says "Going to the ball could get dangerous" in the trailer, before delivering a sinister laugh.
He also tells Dame Judi Dench's cat, Old Deuteronomy, that he has "plenty of soul" as she chooses the cat that deserves a new life, and the trailer shows Elba seated on top of a stone statue of a cat's head as he kisses his hat and then disappears.
The clip also offers a further look at Taylor Swift, James Corden, Jason Derulo and Sir Ian McKellen in the film.
Read more: Idris Elba can’t explain the plot of Cats
The first trailer for the highly anticipated movie drew mixed reactions, as some were left baffled by the appearance of the A-list stars. People have had a similar response to the latest trailer too.
Cats, directed by The King's Speech filmmaker Tom Hooper, employs CGI animation to graft its stars' heads on to the bodies of bipedal felines.
Based on one of the most successful musicals of all time, it features music by Andrew Lloyd Webber, who has written a new song – Beautiful Ghosts – with Swift for the film.
One of the longest-running shows in West End and Broadway history, the stage musical Cats received its world premiere at the New London Theatre in 1981, where it played for 21 years and earned the Olivier and Evening Standard Awards for Best Musical.
In 1983, the Broadway production became the recipient of seven Tony Awards, including Best Musical, and ran for an extraordinary 18 years. Since opening in London in 1981, Cats has continuously appeared on stage around the globe, to date having played to 81 million people in more than fifty countries and in nineteen languages.
Cats is released in UK cinemas on 20 December. Watch the first trailer below.