The men, aged 44 and 53, were arrested in the Derry area this morning under Section 41 of the Terrorism Act.
They have been taken to the Serious Crime Suite at Musgrave Police Station in Belfast where they will be interviewed.
The men can he held for up to 48 hours before being released unconditionally or charged.
Ms McKee died after she was sustained a bullet wound to the head while she was observing rioting in Creggan’s Fanad Drive.
Police rushed her to Altnagelvin Hospital where she died from her head injury.
The New IRA later claimed responsibility for her brutal murder.
Three men have already been charged with the journalist’s murder.
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