HITC Sport understands interest is mounting in former Fleetwood striker.
Matt is currently a free agent after seeing out his contract at League One Fleetwood Town earlier this month.
The 26-year-old enjoyed a successful two-month loan spell at Plymouth at the end of last season, scoring seven goals in 14 appearances to help the Pilgrims reach the League Two play-off finals only to lose to AFC Wimbledon.
Plymouth are keen to sign Matt on a permanent basis and have held talks with the player about staying at Home Park.
However, they face competition for the powerful forward's signature with several other sides ready to move for Matt following his impressive displays for Plymouth.
Relegated League One duo Colchester and Blackpool are admirers of Matt as they see the forward as someone who can help them score the goals to spearhead their respective bids for promotion from League Two next season.
League Two new boys Grimsby are also in the market for striking reinforcements as they look to make an impact in their first season back in the Football League.