The French midfielder is a fan favourite at Paris Saint Germain and is currently starring for France at Euro 2016.
But the arrival of Poland international Grzegorz Krychowiak has led to questions over Matuidi’s future.
Reports this week suggested the 29-year-old had flown to England for talks over a move to United.
But when asked about the Jose Mourinho’s interest, Matuidi insisted he was only thinking about Sunday’s Euro 2016 final.
Paul Pogba scores a beauty for Man United's youth team in 2011
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"I am French before everything. It is not the time for that question. I am 100 per cent for the Euro and concentrating on it," he said.
"I am living in an exceptional moment that perhaps we will not live again in our lives. I am living it very proudly.
"I am still under contract with PSG and it stops there."