Angus Mackay of the Raasay Mackays, author of many early bagpiping books

A more complete list:

Aberach, Abrach, Aed, Allan, Allanson, Allen, Aoidh, Aue, Ave, Ay, Aye, Ayson, Bain, Baine, Baines, Bane, Bayin, Bayn, Bayne, Baynes, Baynne, Bean, Beanes, Beine, Bene, Bhaine, Cay, Caw, Coid, Coy, Eason, Easson, Esson, Eye, Faill, Fall, Ghie, Gilliam, Heth, Iye, Kae, Kay, Keay, Kee, Key, Keye, Keyes, Keys, Kie, M'Cay, M'aKie, M'Gy, M'Kay, M'Kee, M'Ky, Mac'Key, Mac'Ky, Macaedh, Macaedha, Macaenghusa, Macahay, Macajee, Macai, Macakey, MacAllan, MacAllen, MacAidh, MacAiodh, MacAodha, MacAoidh, MacAth, MacAw, MacAy, MacBain, MacBayne, MacCa, MacCaa, MacCaid, MacCaidh, MacCaoidh, MacCaw, MacCawe, MacCay, MacCee, MacCey, MacCie, Maccky, Maccoy, MacCoid, MacCoy, MacCue,MacDhia, MacEda, MacEke, MacEth, MacEthe, MacFaell, MacFail, MacFal, MacFale, MacFall, MacFaul, MacFauld, MacFaull, MacFayle, MacFoill, MacFyall, MacGaa, MacGaughey, MacGaw, MacGay, MacGe, MacGee, MacGeehee, MacGhee, MacGhie, MacGye, MacHeth, MacIdh, MacIeie, Macilvain, MacIsall, MacIye, MacKa, MacKaa, MacKaay, MacKai, MacKau, MacKaw, MacKawe, MacKay, MacKaye, MacKaw, MacKCoy, MacKe, MacKeay, MacKee, Makees, MacKeiay, MacKeiy, MacKer, MacKew, MacKey, MacKhee, MacKiewicz, MacKie, MacKieson, MacKiye, MacKkcee, MacKcie,Makke, Makkee, Makkey, Makkie, Makkoy, Makky, Mca, Mcacay, Mcay, McBain, McBayne, McCa, McCaa, McCaw, McCay, McCee, McCie, McCoy, McCoye, McEy, McFall, McFaul, McGe, McGee, McGeiiee, McKay, McKee, MacKphaill, MacKy, MacKye, MacPaill, MacPaul, MacPhael, MacPhaell, MacPhail, MacPhaile, MacPhaill, MacPhale, MacPhaul, MacPhaull, MacPhayll, MacPhell, MacPhial, MacPhiel, MacQha, MacQua, MacQuade, MacQuaid, MacQue, MacQuey, MacQuhae, MacQuid, MacQuiod, MacVail, MacVain, MacVale, MacVane, MacWhaugh, MacWhaw, MacWhey, MacWhy, MacYe, Mackie, Makaw, Makay, Makca, Makcaw, Makcawe, Makcoe, Makfaill, Makfale, Makfele, Makie, Makkaw, Makkcae, Makke, Makkee, Makkey, Makkie, Makphaile, Maky, Morgan, Morgund, Murgan, Neelson, Neillsone, Neilson, Neilsone, Neilsoun, Neilsoune, Neleson, Nelesoun, Nelson, Nelsone, Nelsonne, Nelsoun, Neylsone, Nickphaile, Nielson, Nilson, Nilsone, Nilsoune, Nylson, Pal, Paul, Paule, Paull, Paulson, Paulsoun, Poilson, Poilsone, Poilsoun, Pol, Pole, Poleson, Pollard, Pollsoun, Polson ,Polsone, Polsoun, Polsun, Polyson, Polysoun, Poulson, Quaid, Quay, Quoid, Reay, Scobie, Strathnaver, Vail, Williamson