Ironically Everton who face United at Wembley are bottom of the list on £471,400.
United boss Louis van Gaal did not make any signings in January yet the club's fees are more than £3m Liverpool's amount, who are second on the list.
Premier League leaders Leicester City, who need three more wins to secure the title, spent just £936,004.
A Manchester United spokesman said the £10m figure reflected a high number of contact renegotiations during the period, including with goalkeeper David de Gea, and staged payments on previous transfers.
In the Championship, QPR are the only team to pay more than £1m in the four-month period.
Top six intermediary and agents' fees paid by Premier League clubs between 1 October 2015 to 1 February 2016
Manchester United £10,023,318
Manchester City £5,880,098
West Ham United £2,691,331
Tottenham Hotspur £2,562,853
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