Goodyear Tire & Rubber Co., the world's largest tiremaker, yesterday reported record third-quarter and nine-month profits and sales, citing continued growth in foreign markets.

But Goodyear Chairman Charles J. Pilliod Jr. said earnings from the sales of tires, other autombile-related products and chemcials in the United States were disappointing.

Among other major companies releasing earnings reports were National Steel, Xerox, 3M, Kroger and Polaroid.

Goodyear's earnings in the third quarter were $58 million (80 cents a share) on sales of $2.1 billion compared with a loss of $4.4 million on sales of $2 billion for the same quarter last year.

The previous record earnings for the period was $55.4 million, set in 1975.

Third-quarter income benefited from a $6.5 million adjustment of costs provided for the closing of the Los Angeles plant, which has been sold, the Akron-based company said. Last year's third-quarter loss was due largely to plant closings.

Nine-month earnings were $151.8 million ($2.09) on sales of $6.23 billion compared with earnings a year earlier of $103 million ($1.42) on sales of $6.16 billion.

The company's performance was helped by its geographical diversification, as foreign operations achieved record sales and earnings for both periods, Pilliod said.

He noted some improvement in both the U.S. market for replacement tires and deliveries to auto manufacturers in the third quarter. "And it is expected that this trend will continue, along with Detroit's increased output of smaller, more-fuel-efficient cars," Pilliod added.

National Steel Corp. said it lost $42 million in third quarter in the face of severely depressed steel demand. Revenues fell 22 percent to $872.2 million $1.1 billion a year earlier.

The loss included $21.1 million ($1.11 a share) for the permanent shutdown of three previously idled raw materials facilities.

In the third quarter of 1979, the company earned $39.2 million ($2.03).

Nine-month earnings were $68.4 million ($3.60) compared with $105.2 million ($5.45) a year earlier. Revenues totaled $2.9 billion, down from $3.3 billion.

Xerox Corp. said yesterday that its profits and revenues from July through September were the highest for any third quarter in its history.

Net income in the latest quarter rose 10 percent to $155.7 million ($1.84 a share) from $141.4 million ($1.68) in the same period last year as sales jumped from $1.796 billion to $2.095 million.

Nine-months profits were $477 million ($5.65) -- also a record -- compared with $435.3 million ($5.17) a year ago. Revenues rose 17 percent to $6.004 billion from $5.150 billion.

Chairman C. Peter McColough said third-quarter rental and service revenue was up 13 percent from last year, while revenue from the sale of copiers and duplicators, supplies and other Xerox products jumped 23 percent. The global volume of copies made on Xerox machines on which the company collects fees was up 14 percent in the quarter from a year ago. McColough said the company's office-products business based in Dallas also did well.

Minnesota Mining and Manufacturing Co. reported third-quarter earnings of $179 million ($1.52 a share), up 2.7 percent from the $174.3 million ($1.48) earned in the same 1979 quarter.

Sales for the diversified company -- with interests in adhesive tapes, copying machines, chemicals and health-care products -- rose 9.8 percent to $1.56 billion from $1.42 billion in the third quarter of 1979.

Nine-month earnings were $503.7 million ($4.29), up 3.2 percent from the $488 million ($4.16) earned in the same 1979 period. Sales of $4.57 billion were 12.3 percent higher than the $4.07 billion reported for the same period last year.

Kroger Co., the nation's second-largest grocery store chain, said yesterday that its third-quarter profits rose 28 percent to $25.4 million (91 cents a share) from $19.8 million (72 cents) in the comparable period last year as sales climbed to $3.1 billion from $2.8 billion.

Nine-month profits were $64.8 million ($2.34), an increase of 10 percent over 1979 nine-month earnings of $58 million ($2.12). Sales totaled $7.6 billion, up 12 percent from $6.8 billion for the first three quarters of 1979, the company said.

The Cincinnati-based company operates 1,227 grocery stores and 501 drug stores in 21 states.

Polaroid Corp. is recovering from losses incurred last year by its instant-movie products, according to figures announced Wednesday by President William J. McCune Jr.

The instant-film and -camera corporation posted net income of $20.6 million (63 cents a share) for the third quarter, up from the $23 million loss registered for the same period a year ago, McCune said. Sales increased from $348.2 million to $364.7 million.

Nine-month earnings were $53.1 million ($1.62) compared with $7.3 million (22 cents) a year earlier, and sales were $990.2 million compared with $934.8 million.

New York Times Co. earnings inched up to $7.99 million (66 cents a share) in the third quarter from $7.70 million (65 cents) a year earlier, the publishing company reported yesterday. Sales rose to $172.65 million from $158.07 million. Nine-month earnings grew to $29.87 million ($2.48) from $24.78 million ($2.09) as sales increased to $530.87 million from $468.99 million.

The publisher of the New York Times newspaper said earnings were affected by a strike at one of the four paper mills in which the company has an interest and by premium payments for newsprint.