United are believed to be keeping a close eye on developments at The Hawthorns, but the attacker, who was also asked about Bruno Fernandes's move from his parent club to Old Trafford, has insisted that he is ignoring the speculation surrounding his future.
"I'm focused on the moment that I'm living here. I don't really like watching news or reading newspapers. I'm always focused on training and games. It's my goal," Matheus told Record. "I try to stay as much as possible on the margins of everything that runs outside.
"Right now, I'm right here and happy. I still have a contract with Sporting... To Bruno I only wish him luck. He's a great player. He went to a big club and has everything to go well."
West Brom can allegedly sign Fernandes on a permanent deal for €10m (£8.4m) this summer.