United also outlined an increase of 52.2 per cent in sponsorship revenue and have adjusted expectations of overall annual income to £360million.
Red Devils executive vice-chairman Ed Woodward said: "Each of our three primary sectors - commercial, broadcasting and matchday - delivered strong top-line gains and helped us achieve a record third quarter for both revenue and adjusted EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization)."
United's powerful commercial arm made a massive contribution to the results.
A rise of 31.9 per cent on the corresponding three months last year means overall commercial income has gone up by 27.9 per cent to £114.5million over the full nine-month period.
The broadcast and matchday sectors show a 21.7 per cent and 34 per cent increase on the corresponding three months respectively.
Gross debt stands at £367.6million, which while still a vast sum, represents a decrease of 15.9 per cent since June 30 last year.
However, total operating expenses for the third quarter increased 18.6 per cent year-on-year to £79million.
Wages have also risen 25.1 per cent to £44.9million due to the impact of new signings - including Robin van Persie and Shinji Kagawa - renegotiated contracts and the growth of United's commercial team, which also has a base in Hong Kong.