Last week, Clarke stated that he has “unfinished business” in Twenty20 cricket and is looking forward to play in the T20 leagues around the world.
When asked if he has second thoughts retirement like Clarke, McCullum replied in the negative and wished his Australian counterpart the best.
"No, I wouldn't think so," McCullum said.
“I was a little bit surprised to read that (Clarke was making a comeback).
“I guess everyone is different and everyone makes their own decisions based on how they're feeling and how their lives are panning out.
“If Michael does make a comeback, then I'm sure he'd make it a success as well.”
In the absence of McCullum, New Zealand will be led by Kane Williamson in the 2016 World T20 which will be played in India.
Expressing confidence in the New Zealand side, McCullum stressed on the importance of bidding goodbye to the game when on a high.
"We've got the leaders in the group who can take it to a new level," he said.
"It's just a timing thing and it's nice to get out now when people still kind of like you and you're able to make some contributions.
"There comes a time when you have to step out of the spotlight at some point and there's other things that you want to do in your life as well."
McCullum also urged his teammates not to focus on his retirement but put their efforts in winning the ongoing series against Australia.
"Realistically, it doesn't count for much once the game gets under way and that's the message that has permeated through the group over the last couple of days.
"Play what's in front of you, and that's not just for every game but every single ball."
McCullum’s final international game for New Zealand will be the second Test against Australia which begins on 20th February in Christchurch.
© Cricket World 2016