Place the cream cheese in a medium bowl and let sit until softened.
When the cheese is soft, stir in the horseradish and lemon juice until smooth.
Using a fork, carefully remove the skin from the mackerel fillets.
Break the fillets into small pieces with a fork, looking out for any bones (discard those).
Stir the smoked mackerel pieces into the cream cheese mixture.
Add salt and pepper to taste.
Serve with crackers or pita chips.