The former editor of The Sun, who chose to print the notorious 'The Truth' headline about the Hillsborough tragedy, told The Spectator that lawyers acting for him are seeking an apology for the circumstances that led to his "personal vilification for decades".
In an article to be published in tomorrow's (September 27) edition, MacKenzie admits his mistake but adds that "the people who have got away scot-free are South Yorkshire Police".
He is seeking compensation for the "lies their officers told" which have resulted in threats to his safety.
MacKenzie said: "It took 23 years, two inquiries, one inquest and research into 400,000 documents, many of which were kept secret under the 30-year no-publication rule, to discover there was a vast cover-up by South Yorkshire Police about the disaster. Where does that leave me?"
Of the boycott of his newspaper on Merseyside, he added: "Liverpool fans didn't turn on other media, only The Sun. That has always puzzled me.
"Was it picked out because the paper had always backed Thatcher, while the city had always been pro-Labour?"
Four days after the 1989 disaster, a front-page story in The Sun under banner headline 'The Truth' claimed that fans "picked pockets of victims", "urinated on the brave cops" and "beat up PCs giving the kiss of life".
MacKenzie this month offered his "profuse apologies" for The Sun's coverage of the stadium disaster after the publication of the report from the Hillsborough Independent Panel.
Journalist Harry Arnold said that he had written the Sun report of April 19 in a "fair and balanced way" and that MacKenzie penned the headline 'The Truth'.
During an after-dinner speech to Mincoffs Solicitors LLP on November 30, 2006, MacKenzie was alleged to have said he stood by the original report.
"All I did wrong there was tell the truth," he was quoted as saying.
"There was a surge of Liverpool fans who had been drinking and that is what caused the disaster. The only thing different we did was put it under the headline 'The Truth'.
"I went on The World at One the next day and apologised. I only did that because Rupert Murdoch told me to. I wasn't sorry then and I'm not sorry now because we told the truth."
However, last year MacKenzie admitted that he did regret the paper's coverage of the disaster.