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The little blue tank engine was once seen shunting trucks at Tidmouth Yard.
The tank engine once shunted James' goods train for him and teased him about the incident he had with some bootlaces when he needed some to mend a hole in his coaches. He ran off laughing rudely, leaving a very angry James.
It can be assumed that the engine was sent back to his old railway after Percy was bought to the railway or that he was sent back because of bad behaviour, as he teased James about the incident with the bootlaces.
Matthew is painted blue with red lining.
Matthew's basis is unknown, but he appears to have side tanks from his cab to half-way along his boiler and might have a 0-6-2 wheel arrangement. He also resembles a North Eastern Railway N8/N9/N10 or a London, Tilbury and Southend 69 Class tank.
- James the Red Engine (not named)
- In the television series adaption of Troublesome Trucks and magazine version, Matthew's role was replaced by Thomas. In the James the Red Engine and the Troublesome Trucks, the role was replaced by the Dark Green Tank Engine. In the Engine Adventures book, James, the role was replaced by Charlie.
- In Toby the Tram Engine, a similar looking blue tank engine appears with the Breakdown Train after James collides with some tar wagons. It is unknown whether or not this is Thomas, or the same engine.