In financial figures for the year ending June 30, 2010, Spurs also returned a £22.7million profit on operations excluding player trading.
Spurs chairman Daniel Levy believes the club are seeing the off-field rewards of their player investment.
Levy said that figure has been boosted by Spurs' improved fortunes last year when they finished fourth in the Premier League and qualified for the UEFA Champions League.
Thursday's results highlighted the fact Spurs had received a higher merit award for their top-four finish, which has coincided with increased media and broadcasting revenues.
Gate receipts and merchandising revenues also increased with White Hart Lane at full capacity for each Premier League match.
"This period has seen the club produce a record turnover and a 23 per cent increase in operating profit," Levy said.
"We are benefiting now from our investment to date in the first-team squad.
"Our challenge is to accrue further benefits from our investment in capital projects in order to lay the strongest foundations for the future stability and prosperity of the club.
"I would like to commend everyone at the club for their continued hard work and thank our supporters for their magnificent support both home and away throughout the season."
Tottenham v Blackburn.
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