The 19-year old Celtic defender is wanted by both the Cottagers and the Toffees according to SunSport after impressing early in his career at Parkhead.
Wales international Matthews joined the Hoops from Cardiff City in the summer for around £200,000 and has forced his way into Neil Lennon's first team as right-back in the absence of Emilio Izaguirre whilst keeping Morocco international Badr El Kaddouri out of the line-up.
Matthews is contracted until 2015 and is believed to be happy in Glasgow but the Hoops are prepared to listen to offers with something in the region of £5million likely to tempt chief executive Peter Lawwell.
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