The 25-year-old from Haverfordwest is only the second Welshman to compete in the event emulating ex-British Open champ David Evans.
Makin is also the only Brit in the men’s draw but the world No 10 from Haverfordwest is keen to make an impact.
“I’ve watched the World Tour Finals over the years and I guess it will be a bit surreal being there and competing with the best as I feel I have only been in and around the top events now for maybe two seasons,” said the 25-year-old.
“But I am determined to do the best I can and make Wales proud.
“It’s funny that there used to be so many top British players at the top of the game and now there will be just myself in the guys’ event and SJ Jane [Sarah-Jane Perry] in the ladies’.
“But I’m a proud Welshman and I will be doing my very best to make my country proud of me.
Makin made his return to competitive squash after the COVID-19 suspension in last week’s behind-closed-doors Manchester Open.
The Birmingham-based player didn’t drop a game in the first two rounds before taking World No 1 and training partner Mohamed ElShorbagy to four games.
Makin faces a tough start to the World Tour finals – which starts with a group stage over best of three games – against reigning world champ Tarek Momen on Monday.
World No.5 Paul Coll and World No.7 Marwan ElShorbagy also await in Group B.
“I start against Tarek Momen on Monday night and there is no question that will be anything other than a tough game but when you are playing in the World Tour Finals there is never going to be an easy match,” Makin told psaworldtour.com.
“The big positive for me is that I beat him the last time I played him, and I feel like my game does stack up well.
“It is the opening match and I really want to make sure that I am producing my best squash and giving myself every chance of a good start.
“I will have to lift my level from Manchester and make sure I execute my game plan to the best of my ability.
“But I am not one for setting myself targets like I need a minimum of one win or to make a semi. For me, you take care of your performance, hit your spots, execute your game plan and the rest will take care of itself.”
Makin reckons he is in the best shape he has ever been having worked hard on his fitness during the enforced suspension from competitive action.
And now he is relishing the chance to again play against the world’s best.
“I feel like I am the new kid on the block with these guys,” added Makin.
“They have all been playing and competing against each other for a few years and this is maybe my second at this level.
“So, I am still learning from playing against them and the prospect of continuing that process in Cairo next week is one that really excites me.”