Apple will announce its third quarter results during an earnings call on 25 July.

The company has released upgraded versions of its MacBook Pro, and delivered Final Cut Studio in the period - but analysts are likely to be most attentive to any news on iPhone sales performance.

What news Apple does reveal during its financial call may be limited - iPhone went on sale just days before the company's third quarter ended on 1 July.

Apple has been delivering record numbers in recent quarters. It's recent second quarter saw earnings climb 88 per cent year-on-year, returning revenue of $5.26 billion and net quarterly profit of $770 million.

Apple shipped 1,517,000 Macs and 10,549,000 iPods during the quarter, representing 36 per cent growth in Macs and 24 per cent growth in iPods over the year-ago quarter.

With no sign of the iPod halo slipping and the huge increase in interest around Apple, most observers expect the company to maintain momentum in Q3, despite a relatively slow product upgrade cycle.

Apple deliberately offered conservative guidance for its third quarter. Peter Oppenheimer, Apple’s chief financial officer said: “Looking ahead to the third fiscal quarter of 2007, we expect revenue of about $5.1 billion and earnings per diluted share of about $.66.”

Apple has confirmed itself to be accounting for iPhone and Apple TV sales in a different way than it does the rest of its products. For these products it is aggregating results over a 24-month period, reflecting the revenue contribution of subscription payments for iPhone users.

This may mean that despite an estimated million iPhone sales so far, the contribution to Apple's Q3 bottom line may be less immediate - though the recurring income raised in iPhone sales will contribute to the results for future quarters.