"We have targets and they will come in at different stages," said Mackay."Ideally, you want everyone in early but if you look at my track record in the last couple of years it is about getting the right person and if they are the right person they adapt quickly." Malky was keen to point out that he and his team know exactly what they are doing and will secure the right players for Cardiff City.
"As far as I am concerned we have to be very cute in bringing in players to the football club," said Mackay.
"Ideally, you would love to have everyone in for day one of pre-season, but that is never going to happen when you are looking for good players and there is competition for those players.
"There are lost of different stages to go through before a player signs on the dotted line."
Mackay says he has a good track record in the transfer market but will only sign players he believes will improve his squad at the Cardiff City Stadium.
"It has to stack up financially," said Mackay.
"And [it] has to be someone who is better than what we have got here.
"That being the case I then have to look for a level of player that can improve our football club. That is never easy at any club.
"I have recruited 30 players now in two years, so myself and my team know exactly the way we want to go about it."
The City squad return from training camp in Switzerland on Sunday and play their first pre season game at Forest Green on Wednesday evening.
Source: Cardiff City Online