Apple will announce its fiscal year 2011 second quarter results this afternoon. As always, I'm offering my predictions on what to expect.

For the quarter, analysts are predicting net earnings of US$5.35 per share on revenue of $23.27 billion, above Apple's guidance of $4.90 profit per share on $22 billion of revenue. Apple's year-ago results for the second fiscal quarter of 2010 included net earnings of $3.33 per share on revenue of $13.50 billion. Here's my forecast:

iPhone unit sales: 17.7 million
iPod unit sales: 10.3 million
Mac unit sales: 3.7 million
iPad unit sales: 7.5 million
Revenue: $24 billion
EPS: $5.90

Tune in later today to see how I did...

-- Dennis Sellers