The Red Devils are currently 15 points clear of nearest challenger Manchester City in the league with only nine games left, and would require seven wins to equal Chelsea’s record, with a 101-point haul possible if the club was to win every game.
The Scot said if his team was to reach the record he "would be absolutely delighted", and such a points total would see United win its 20th league title.
"The record is 95 points by Chelsea," he told reporters. "If we get to 95 points I would be absolutely delighted. That would be a fantastic season. And if we do get to that position, we have probably won the league."
United missed out on the league title last year on goal difference following a dramatic final-day finish which saw Sergio Aguero score an injury-time winner against QPR to hand the title to Manchester City.
But having signed last season's top-scorer Robin van Persie from Arsenal for 24 million pounds in the summer, United now needs just four wins and a draw to seal the the 2012-13 league title.
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