Mackay insists he's focused on leading Cardiff in the Premier League next season.
When asked about the link to Everton, Mackay told talkSPORT: "It's really just paper talk.
"I'm focused on what I'm doing at Cardiff. We've got a really busy time at the moment in terms of bringing players in, and the next couple of months are crucial for our team in terms of surviving in the Premier League.
"We need to go up there and give ourselves the best chance. For the last three weeks I've been out every day looking at different players. I'm just getting on with my job right now."