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Cardiff has already lodged a claim of dishonest conspiracy against Mackay; their former Director of Football, Iain Moody and three agents – David Manasseh, Rob Segal and John Inglis.
The Championship club claim the five men conspired to defraud the club in 2013 over Steven Caulker’s £8.5million transfer from Tottenham and Odemwingie’s £2.5million transfer.
They are holding Mackay and Moody responsible, as the two principal officers that handled transfer business at the club.
Cardiff’s owner, Vincent Tan, has spent more than three years and £1million investigating eight transfers done during Mackay’s tenure.