The statement said text messages sent during Mackay's time as Cardiff manager were regrettable, although it tried to explain his conduct by saying they were merely part of "friendly text message banter".

The League Managers Association (LMA) statement was issued following Iain Moody's resignation as sporting director of Premier League side Crystal Palace earlier on Thursday after a file alleging misconduct during his time with Cardiff was sent by the Welsh club to the Football Association.

According to a report in Britain's Daily Mail, the file alleges that both Moody and Mackay, who was sacked as Cardiff manager by Malaysian owner Vincent Tan in December 2013, sent a series of racist, sexist and homophobic text messages to one another during their time with the Welsh side.

Two months after Mackay's departure his right-hand man Moody was fired by Cardiff, going on to join Palace's management staff.

- 'Great pressure' -

The LMA statement said: "In the course of a search by the club in early 2014 of 10,000 private text messages sent to and from another member of staff during Mr Mackay's employment at Cardiff, in relation to other matters, it emerged that Malky had, it seems, sent a couple of one line texts that were, with the benefit of hindsight, very regrettable and disrespectful of other cultures.

"These were two text messages sent in private at a time Malky felt under great pressure and when he was letting off steam to a friend during some friendly text message banter.

"That said, Malky believes he could and should have conducted himself better on these two isolated occasions. The precise details need to remain private for the time being until any FA process is complete."

The Mail reported the dossier had come to light after Cardiff engaged London-based law firm Mischon de Reya, whose investigators obtained a High Court writ to enter Moody's house in Balham, south London, where they seized work computers and phones.

Moody's departure would appear to have closed the door on Scottish boss Mackay succeeding Tony Pulis as Palace manager.

Mackay guided Cardiff to the Premier League after a 51-year absence from English football's top flight but that didn't stop Tan sacking both him and Moody.

After he was sacked by Cardiff, Mackay launched a �7.5million ($12.4 million, 9.4 million euros) legal claim against Tan for compensation but dropped the claim in May and apologised to the Bluebirds' owner.

Earlier this week Palace were fined by the Premier League for their part in the 'spygate' saga involving Cardiff last April.

The Premier League determined that Palace had breached their 'good faith' rule by obtaining information about Cardiff's team ahead of their 3-0 win when the two clubs were relegation rivals.

The Welsh club had complained to the Premier League that Moody had contacted Cardiff employees for information in the build-up to the game.