Aston Villa have been linked with the likes of Patrick Bamford and Ross McCormack.
Villa have been looking to add a new front man for much of the summer so far, but their attempts have proven fruitless to date.
The Claret and Blues have failed to get a deal over the line for a new forward, but Di Matteo insists that he is working hard to bring in some more players.
“It’s always a matter of knowing your realistic targets and being able to persuade them to come to our club,” Di Matteo said.
“We have some targets who we are working on so we shall see how we get on.
“It’s not like we’re just sitting around just waiting.”
Villa have brought in three new players so far this summer, with Di Matteo adding to his squad.
The Midlands side have also retained the bulk of their players from last term so far.
However, it seems that the likes of Ciaran Clark and Idrissa Gueye could move on soon - with Di Matteo confirming that departures were likely.
“We’ve got some targets that we’re working on and we know that some players might leave. It will be in time,” the Italian boss added.
Villa are currently one of the favourites to be promoted from the Championship next term, despite their disastrous campaign last time around.
Di Matteo’s side get their campaign underway with a match against Sheffield Wednesday at the weekend.