He has interested the Spireites, who were relegated to League Two this season, with their assistant boss Alan Knill admitting they have contacted the player.
"He's a good player who we are interested in, though I am not sure if anything has been sorted out yet," he said.
MacKenzie moved to North Lincolnshire in January 2006 after falling out of favour at Macclesfield Town.
He has been on the fringes of the first-team this season, and had a spell on loan at Hereford in the early part of the campaign.