The Bluebirds are preparing for life in the Premier League after taking out the Championship table last season but Mackay admits it will be tough to lure anybody to the Welsh club who are favoured to finish in the bottom three.
"It's [about] convincing some players to come to a club who are seen as one of the relegation favourites," he told BBC Sport.
"But I talk to them about the plan we have here going forward and the way that we're going to play and the whole package that involves everything about Cardiff City, which I think is quite exciting.
"The recruitment team are in their busiest time of the year at the moment in between [transfer] windows.
"There's an awful lot of work gone on behind the scenes in terms of going to watch players, reports coming in, speaking to agents and football clubs to make sure we bring the correct quality of player that's going to help the group.
"The quality of the player again has to go up because we're going into an even better league.
"[When] bringing players to the football club [we] try and make sure we investigate them well enough that we don't make too many mistakes and they come in and be successful over a period of time."