However, the YEP suggest Steve Evans is taking the same approach as he is with his centre-backs - and is therefore 'not fussed' about signing the Sunderland defender.
Indeed, Matthews signed for the Black Cats from Celtic this summer but has failed to make an impact since.
At around 12.20 on the YEP's transfer live blog, though, it was suggested the Leeds links are once again wide of the mark.
Fazio has moved on loan to Sevilla, ending a very disappointing spell at White Hart Lane to date.
The Spaniard's transfer is not a permanent one but it will no doubt be exceedingly difficult to fight for a place in the Tottenham side - if he returns - as things stand.
Another Spurs defender in Veljkovic, though, has left on a permanent basis, joining Werder Bremen.