Ayew was one of the few Villa players who impressed in the Premier League last season, and he is already reportedly attracting interest.
There are said to be a host of teams interested in signing the 24-year-old, and Villa realise that they may find it difficult to keep hold of the forward.
Ayew scored seven Premier League goals last campaign, and he would surely be a stand out player at Championship level.
Di Matteo wants to keep Ayew, but he is planning for life without the rapid forward.
The Italian boss has made signing a new striker his main priority in the upcoming summer transfer window.
Villa are interested in both Crystal Palace’s Dwight Gayle and Chelsea’s Patrick Bamford, as they look to bolster their forward line.
Villa currently have the likes of Rudy Gestede and Gabriel Agbonlahor available to them, who can both play up front, but neither of the pair impressed last season.