"I cannot tell them what to do, but it would be useful to debunk the myth surrounding players' agents. Agents do play a role in our industry and should be remunerated."
The figures show that Pini Zahavi, the Israeli super agent closely connected to Chelsea owner Roman Abramovich, was paid a total of £1.8m last year.
He was paid £825,000 for his role in Rio Ferdinand's £30m move to Old Trafford from Leeds the previous year and £500,000 for helping to move Juan Veron to Chelsea last summer. He was also paid £500,000 in the £12.5m Louis Saha transfer in January.
But the biggest fee of £1.1m was paid to Giovanni Branchini for his part in the £12m signing of Cristiano Ronaldo from Sporting Lisbon. United launched an inquiry into their financial management earlier this year, prompted by 99 questions scrutinising the way the club's finances were managed sent to them by McManus and Magnier. Following the review by the club's finance director Nick Humby, United said they would disclose all agents fees in player transfers.
They also severed links with Elite Sports, the player agency of which Sir Alex Ferguson's son Jason used to be a director.
But the figures will reignite the debate over the amount of money paid to agents.
Despite a five per cent leap in operating profits, the best indicator of the club's underlying financial health, heavy spending on new talent led to an £11m drop in pre-tax profits from £39.3m down to £27.9m.
In 2003 United made a net surplus on player trading of £12.9m, mostly from the £25m sale of David Beckham to Real Madrid. But last year they spent £44m on new players such as Gabriel Heinze, Ronaldo, Saha and Alan Smith. This led to a £3.1m net loss on player trading.
Gill and chairman Sir Roy Gardner are predicting an even more difficult 2005. The £27m spent on Rooney is still to be accounted for and they are forecasting a £14m drop in TV income due to their disappointing year in the Premiership and Europe last season.
