Hungarian Striker Tamas Priskin has been linked with a summer move to Ipswich and full-back Jon Harley is reportably a target for Nottingham Forest.
Mackay told the Watford Observer: “There is nothing at the moment in terms of Tamas.
“I am seeing what you are seeing in terms of press speculation, but until such times that something would come in, then I would have to look at it and then react to it.”
“I saw a report in the paper concerning something like £500,000 from Forest,” added Mackay. “There has been no bid for John Harley, absolutely no bid for him.”