It is the second 12-month period in a row that City has topped the list, having spent 9.66 million pounds between 1 October 2010 and 30 September 2011.
Liverpool  committed 8.6 million pounds to fees, while Queens Park Rangers spent 6.82 million pounds.
The 77 million pounds total spend by clubs between 1 October 2011 and 30 September 2012 is up 5.13 million pounds on the previous 12 months.
City, who won the Premier League title in 2011-12, have invested heavily to bring in a series of high-profile players since Sheikh Mansour took over the club in September 2008.
During the recent accounting period, City signed Jack Rodwell for 12 million pounds from Everton and also completed moves for Javi Garcia (16 million pounds from Benfica), Scott Sinclair (8 million pounds from Swansea), Matija Nastasic (12 million pounds from Fiorentina) and Maicon (undisclosed fee from Inter Milan).
The lowest spenders on agents' fees were newly promoted Southampton, who, with a total of 646,106 pounds, was the only one of the 20 top-flight clubs to spend less than one million pounds. (ANI )