The defender has caught the attention of the Premier League giants after a string of eye-catching performances playing for Rochdale’s academy.
The 14-year-old is so developed that Rochdale have included him in their last two matchday squads and they believe he will break into the first-team over the next 18 months.
However, Matheson’s rapid rise hasn’t gone unnoticed and both United and Chelsea are considering making a move for the right-back, according to ESPN.
Rochdale are powerless to stop Matheson being poached by one of the Premier League clubs but would be due compensation should he agree to a move.
Matheson will consider his options but Rochdale boss Keith Hill has history of producing young players having worked with the likes of John Stones and Danny Drinkwater in the past.
More: Manchester United FC
Antonio Conte admitted early this week that the January transfer window could prove to be ‘important’ for Chelsea if the right players become available.
The Italian was furious with his board last summer after the club missed out on the likes of Romelu Lukaku, Alex Oxlade-Chamberlain and Fernando Llorente.
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