New Red Devils boss Jose Mourinho is looking to overhaul the midfield he inherited from Louis van Gaal, with reports emerging this week that he has targeted both Paul Pogba and Matuidi.
The Paris Saint-Germain midfielder has featured in every game of Les Bleus' march to the Euro 2016 final, where they will lock horns with Portugal at Stade de France on Sunday night.
When asked to comment on the rumours of a possible move to Old Trafford, Matuidi reminded the assembled media that he is contracted to PSG but chose to say no more on the matter.
"You know, it's not the topic. I'm 100 percent focused on the Euros - I am deeply living this event. I am really focused on it and I don't want to think about other things," the 29-year-old said at a press conference.
"I'm living an exceptional moment, a moment that we may not live again in our lives, so I'm living it 100 percent and I don't ask other questions to myself about my next club. As I always say, I've got a contract with PSG and that's it."