With a federal investigation of backdating still hanging over the head of Steve Jobs, Apple (Nasdaq: AAPL) was able to focus on some positive news on Wednesday, as the sale of Macs and iPods helped boost 2Q earnings 88 percent. Apple said its 2Q revenue came in at $5.26 billion, compared to $4.36 billion the year before, while net profit was $770 million, versus 2Q06’s $410 million. Gross margin was 35.1 percent, up from 29.8 percent over the prior year. Apple also noted international sales accounted for 43 percent of the quarter’s revenue. 

—Apple shipped 1,517,000 Macintosh computers and 10,549,000 iPods during 2Q, representing a 36 percent increase for Macs and 24 percent growth in iPods over the year-ago quarter. Earnings release | Webcast

—Separately, Apple sought to address lingering accusations over the fraudulent backdating of stock options, though a story earlier today in the NYT noted that the SEC wasn’t planning on charging the company. In the cases of the two former Apple executives charged in the falsifying of documents related to stock options, one defendant, Nancy Heinen, who resigned as Apple’s general counsel last May, is contesting the accusations; the other, Fred Anderson, the company’s CFO from 1996 to 2004, reached a settlement without admitting or denying wrongdoing. Anderson has said he was assured by Jobs that Apple’s board had given its prior approval for the changes in dating. In defending Jobs’ integrity, the company issued a statement on the investigation: We are not going to enter into a public debate with Fred Anderson or his lawyer. Steve Jobs cooperated fully with Apple’s independent investigation and with the government’s investigation of stock option grants at Apple. The SEC investigated the matter thoroughly and its complaint speaks for itself, in terms of what it says, what it does not say, who it charges, and who it does not charge.”