With a squad that is bulging at the seams and with too many players underperforming Mackay has hinted that there may be a number of January departures as he looks to reshape his squad.
Shaun Maloney, Callum McManaman, and Andy Delort are three names being linked with moves away from the club as Mackay looks to free up wages to bring in his own faces.
Speaking to the Wigan Evening Post he said: “We knew we’d be losing Espinoza, but we obviously didn’t envisage losing Holt as well. There’s a couple of others we may lose if it’s right for the football club that we do.
“But after that, it’s about what we can get in because it’s about making sure I make this team stronger – which I will do. It may take time, but I will ensure we are stronger all over the pitch.
“Whether some of that’s done in January and the rest is done in January, time will tell. But we certainly need to do some business in January.”
Top of Mackay's incoming targets is a forward player to bolster his attacking line up as well as a winger cover for McManaman's below par season.
There are a host of loan players available in January with former Latic Nick Powell rumoured to be available after a disagreement during his time with Leicester.
Also being linked with moves to the DW Stadium are Powell's Warrington born United team-mate Jesse Lingard, and Liverpool attacking starlets Jerome Sinclair and Harry Wilson.