On Wednesday the club announced significant rises in income and profits for the three-month period ending December 2012. Six new sponsorship deals have seen commercial revenues rise 29.0% compared to the same period in 2011.
It puts United on course to put last year's overall revenue fall - caused by early exits in the Champions League and FA Cup - behind them.
For the 2012-13 financial year United are now forecasting revenue to be "350million to 360milllion" compared to 320million last year, which was 3.3% down.
Ed Woodward, United's executive vice-chairman said: "Manchester United achieved record revenue....in the second quarter driven by our commercial operation, which continues to experience extremely strong growth particularly in sponsorship."
The club's gross debt has decreased by 16.1% since 30 June 2012 to 436.9million.