Leeds, Ipswich and Bristol City All In For Matthews
But a deal is unlikely to be completed tonight but in the week the window stays open for emergency loans, according to the Shields Gazette.
And its understood that Sunderland have no objection to the player leaving so long as they can bring in another right-back.
Matthews took part in the game against Newcastle in the week and there is no problem with his fitness after he suffered a recent ankle injury.
The Welshman joined the Black Cats from Celtic for £2 million, but he has not managed to get a game in the first team since August.