If you listen closely, you can hear ’em singing Abba’s “Money, Money, Money” at One Infinite Loop because Apple has announced great financial results for its fiscal 2010 third quarter that ended June 26.

The company posted record revenue of US$15.7 billion and net quarterly profit of $3.25 billion, or $3.51 per diluted share. These results compare to revenue of $9.73 billion and net quarterly profit of $1.83 billion, or $2.01 per diluted share, in the year-ago quarter. Gross margin was 39.1 % compared to 40.9% in the year-ago quarter. International sales accounted for 52 percent of the quarter’s revenue.

Apple sold 3.47 million Macs during the quarter, representing a new quarterly record and a 33% unit increase over the year-ago quarter. The company sold 8.4 million iPhones in the quarter, representing 61% unit growth over the year-ago quarter. Apple sold 9.41 million iPods during the quarter, representing an 8% unit decline from the year-ago quarter. Of course, the company began selling iPads during the quarter, with total sales of 3.27 million.

“It was a phenomenal quarter that exceeded our expectations all around, including the most successful product launch in Apple’s history with iPhone 4,” says CEO Steve Jobs. “The iPad is off to a terrific start, more people are buying Macs than ever before, and we have amazing new products still to come this year.”

“We’re really pleased to have generated over $4 billion of cash during the quarter,” adds Peter Oppenheimer, Apple’s chief financial officer. “Looking ahead to the fourth fiscal quarter of 2010, we expect revenue of about $18 billion and we expect diluted earnings per share of about $3.44.”

— Dennis Sellers