Sam Allardyce is said to be looking to bring in a right-back on loan.
This will depend on whether there are further incomings at the Black Cats as the report indicates that manager Sam Allardyce is targeting a right-back.
Matthews only signed for Sunderland in the summer and the 23-year-old has made a total of two first team appearances since joining the club, which is a clear indication that he is not particularly fancied to do a job by Allardyce.
However, given that his departure would depend on another arrival, it seems the Sunderland boss is determined to keep that element of squad depth as he looks to rescue the club from relegation from the Premier League between now and the end of the season.
Jordi Gomez and Steven Fletcher are also said to be among the players at the club who could head for the exit between now and the 11pm deadline.
Sunderland have been relatively busy during the window having signed defender Jan Kirchhoff from Bayern Munich, striker Dame N'Doye, Lamine Kone and Wahib Khazri.
It will be interesting to see if Allardyce gets the one more player that he wants, and the effect that his January signings will have on the side as a whole between now and the end of the season.
They are currently five point adrift from safety but there is plenty of football left to play between now and the end of the season.