Returning to the Hatters at the age of 27, he signed a two-and-a-half-year deal and his return to Kenilworth Road was sure to cause major controversy and a big divide between Hatters fans. Of course, some were happy to see his return, but others were less forgiving due to his year with Watford.

A star of the Luton Town youth team that reached the FA Youth Cup semi-final in 1997, Matthew came through the youth ranks at Luton and made 250 League appearances, scoring 26 goals for the Hatters in his first spell after making his senior debut in 1997-98 in a 0-3 loss at Bristol City.

During his first spell, Matthew had an eventful home debut against Plymouth Argyle, a 3-0 win, and a result that ended a run of 11 winless games and 4 consecutive defeats. However, this normally controlled midfielder was sent off late in the game for an impetuous tackle and was thereafter used sparingly for the remainder of the season by then Luton manager Lennie Lawrence.

He showed great vision and the ability to read a game, and was voted joint Young Player of the Year for the 1997-98 season with the now departed Gary Doherty.

Matthew followed up his first season in professional football by making an amazing 52 appearances in all competitions for Luton in the 1998-99 season, despite being only 18 years of age. He missed only one of Luton's fixtures for the entire season, that being due to an injury. Matthew liked to push forward, and also scored the odd goal from midfield, a total of 4 for that season not being bad at all for such a young player. Matthew signed a new contract during the season to the delight of the Hatters fans.

The 1999-00 campaign really saw Matthew excel. A virtual ever-present, he figured in 52 of the Hatters 54 matches and also scored 8 goals — almost all of which were fine goals. Many Luton supporters will remember for a long time the 30-yard thunderbolts in the FA Cup matches against Kingstonian and Fulham, the first even being included as a contender for the ‘Goal of the Month’ on BBC One’s ‘Match of the Day’ programme.

He also scored two superb goals in a 4-1 home win over Scunthorpe United in January, one a drive from the edge of the penalty area, the other a sweet curling effort. His other goals also came at very critical moments, with the winner in a home match against Blackpool, the second in a 3-1 victory over Wrexham and the second in a win at Cardiff City. In fact, Matthew grew in confidence so much, and such was the confidence in his ability, that he became a contender for the club penalty taker, scoring the equaliser in an eventual 1-2 defeat at Stoke City.

The 2000-01 season was a disappointing campaign both for Luton, who were relegated to Division Three (now League Two), and for Matthew, who never quite fulfilled the promise of the previous three seasons. Although he did put in some good performances, it was apparent to everyone that he was not playing to his full ability. As Luton endured a disastrous start to the campaign, the worst in the club's history, Matthew's form suffered too, although he did score from the penalty spot in the third match of the season, a 1-0 win over Bournemouth. He was sent-off at Cambridge United for a late tackle as Luton were beaten 1-2, but returned two matches later with a goal, another penalty, in a 3-1 win over Brentford at Kenilworth Road.

A virtual ever-present for the entire season, under all three Luton managers - Ricky Hill, Lil Fuccillo and Joe Kinnear - Matthew went on to score 2 more goals during the campaign, in a 3-2 Boxing Day victory over Peterborough United and in a 1-3 defeat at Walsall. In total, he made 51 appearances during the season, 41 of those coming in the League.

Matthew was yet again an automatic choice in Luton's midfield during the 2001-02 season and he barely missed a game when he returned from an injury that sidelined him for the first month of the season. His first appearance of the campaign came in a 2-2 draw at Exeter City on September 1st 2001, and in his 8th match of the season, he netted his first goal, scoring in a 5-2 home win over Darlington, but also missing a last minute penalty which resulted in Kevin Nicholls being awarded the penalty-taking responsibilities for the remainder of the season. It was Matthew's partnership with Nicholls, however, that had seen Luton dominate almost every midfield battle throughout the season, and the two of them combined superbly in the middle of the park, Nicholls with his fierce tackling and Matthew with his ball-playing skills and long-range shooting. His second goal of the season was the winner as Shrewsbury Town were beaten 1-0 at Kenilworth Road in mid-November, and he netted again in a 2-1 win at Oxford United on Boxing Day, as he completed a fine passing move that he had himself started by firing home from the edge of the area.

He netted another two goals in an excellent 4-1 win at Kidderminster in January, and one further goal during the remainder of the campaign followed, as Halifax Town were thumped 5-0 at Kenilworth Road in March 2002.

The season was most certainly one to remember for both Matthew and Luton - the Hatters stormed to promotion back to Division Two (now League One) at the first attempt, their first promotion season for 20 years. For Matthew personally, it was the first taste of silverware as a Luton player, and the season also saw him silence some of his critics, who had criticised him during the relegation season that Luton had suffered during the previous campaign.

Out-of-contract at the end of the season, it looked as though Matthew may leave the Hatters and join Matthew Taylor in signing for a First Division (Championship) club. However, much to the relief and joy of both manager Joe Kinnear and the Hatters supporters, Matthew agreed to sign a new two-year deal that kept him at Kenilworth Road until 2004.

Matthew enjoyed another fairly good season during the 2002-03 campaign, which culminated in him netting 8 goals in all competitions and that was a good tally for the central midfielder who has an eye for goal and is a great striker of the ball.

He was, once again, always a regular in the side and would always be in manager Joe Kinnear’s central midfield when he was available – usually operating alongside skipper and tough-tackling Kevin Nicholls.

He netted his first goal of the season in the fourth match of the campaign as he scored from close-range in a 2-3 home defeat to Barnsley, and four matches later he was back on the score sheet with a vital goal – and some goal it was too! It came on the evening of Tuesday, September 10th 2002 at Vicarage Road against local rivals Watford in the League Cup First Round. There were some 4,500 travelling Hatters fans located in the Vicarage Road end and the atmosphere was buzzing for the first derby match between the two sides for 5 years. With the game tied at 0-0 after 31 minutes, Matthew slid in to tackle a Hornets player and emerged with the ball just inside his own half. He burst through the middle and ran with the ball as the home sides midfielders and defence tried desperately to dispossess him. However, dispossess him they couldn’t and, with striker Dean Crowe making a run to the left and many Luton fans expecting Matthew to feed a ball through to him, he instead opted to shoot from some 35-yards out – and the ball flew into the top right-hand corner of ex-Hatters goalkeeper Alec Chamberlain’s goal and looked as if it was still rising when it hit the back of the net! It was right in front of the Watford supporters’ end and sent the travelling Luton fans wild! Matthew ran the full length of the pitch to celebrate in front of the Hatters fans – as a born and bred Luton lad it was clear to see how much it meant for Matthew, who was incidentally playing in his first derby match between the two sides. He then put a great ball through for striker Steve Howard to score for Luton and make it 2-0 after 41 minutes – and despite a goal from the home side, the Hatters held on to win 2-1 and knock their arch-rivals out! It was a truly great night and Matthew was nothing less than sensational!

Now playing fairly consistently, Matthew was in the goals again six matches later when he netted a brace in a 3-2 victory at Stockport County as the Hatters began to climb the Division Two table and make a bid for a play-off place.

He netted another of his long-range specialities in a 4-0 home win over Non-League AFC Guiseley in the FA Cup First Round and it began a purple patch of 4 goals in 8 matches for Matthew. The second of his four goals came in a superb 3-1 win at fellow play-off hopefuls Tranmere Rovers, and in late January he scored in a 3-2 win at Barnsley and in a 1-0 home victory over Wycombe Wanderers.

Those goals were, however, to be his last goals of the season and his form dipped slightly towards the end of the campaign as Luton failed to achieve their play-off aspirations and finished in 9th position in Division Two (League One).

Matthew made 40 League appearances during the course of the season and made a total of 45 appearances in all competitions, his 8 goals going some way to helping the Hatters to a fairly decent season – and his magnificent goal at Watford will always be remembered!

Matthew had a rather disappointing 2003-04 season as he missed the last three months of the campaign through injury.

He had begun the season well enough, netting with a header in stoppage-time to seal a 3-1 opening day victory over Rushden & Diamonds.

As always, he was an automatic selection in the centre of Luton Town's midfield, new manager Mike Newell seemingly as impressed with Matthew's abilities as all of the other previous Hatters bosses who had nurtured the home grown talent.

Matthew was a regular in the side up until early January 2004 when he suffered an injury in a 2-1 FA Cup Third Round win at Bradford City, which forced him to sit out the following month's action. However, despite not being fully fit, he returned to the side in early February 2004 in a 1-0 home victory over Colchester United. However, after two further appearances, in a 2-0 home win over eventually-promoted Brighton & Hove Albion and in a 0-0 draw at Wycombe Wanderers, Matthew finally succumbed to his injury and missed the remainder of the season.

However, Matthew was out-of-contract at the end of the season and he took the opportunity to join Championship side Leeds United on a Bosman free transfer.

Matthew had also been interesting Nottingham Forest, who were managed by ex-Hatters boss Joe Kinnear.

It was sad news for the Hatters, who had not wanted to see him leave, but manager Mike Newell had been resigned to losing the key midfielder, who had been a regular first-team member for the last six seasons after progressing through the club's youth system.

He became the eighth new singing for new Leeds United boss Kevin Blackwell.

However, the move to Elland Road turned sour as Matthew endured lengthy spells out through injury. In August 2005, and after just 13 League appearances and 1 goal for Leeds, he left the club in a £150,000 move to Luton Town's archrivals Watford.

It was a strange move, especially considering he had been the player to score that sensational winning goal at Vicarage Road in the League Cup tie some three years earlier with a 35-yard screamer. However, his move to Hertfordshire had arguably now put him into the same hate category amongst Luton Town supporters as his old team mate Tony Thorpe, who left the Hatters for rivals Queen's Park Rangers.

One thing is for sure - his move to Watford would add even more spice to the local derbies - as if any were needed – and it certainly did that! He received his fair share of ‘stick’ from Hatters fans as Watford won 2-1 at Kenilworth Road during the 2005-06 campaign and then as the sides played out a 1-1 draw at Vicarage Road.

He quickly became a Premiership player for the first time in his career, helping the Hornets to promotion to the top flight in his first season at Vicarage Road and scoring a vital goal in the play-off semi-final against Crystal Palace. In total, he netted 9 goals from midfield during the season for the Hornets, including a goal on his debut against Burnley in August 2005.

However, after helping the Hornets to the top flight, he was unable to break into Watford manager Aidy Boothroyd's Premiership squad on a regular basis. He was limited to just two Premiership starts and four sub showings, as well as a further three Cup appearances. He left Watford after 45 League appearances and 8 goals (not counting his play-off semi-final goal).

Speaking on his return to Luton Town, Watford manager Boothroyd said, "I'd like thank him for the part he played in helping secure promotion last season.

"Sometimes players leave clubs with bad feeling, but that's certainly not the case here. I think Matthew was brilliant for us and we'd like to wish him and his family well for the future."

Meanwhile, Luton Town manager Mike Newell said, on signing Matthew, "I can't influence what the supporters are thinking. If he puts a Luton shirt on and starts performing well and scoring goals for us I would imagine any Luton fan would back him.

"Signing Matthew was too good an opportunity to turn down. I would never have let him go if the club hadn't have been in administration and his contract hadn't have been up – but it was.

"He's been to Leeds and Watford since and it's an indication of how much he feels for the club that he turned down at least one other offer to come here.

"He's left Watford now and he's a Luton player. He's got goals in him and has a great engine and can get all over the pitch. On his day, he's unplayable and we hope he has quite a few of those days for us."

A player who has great ability - there is no doubting that - Matthew had to overcome some jeering from certain sections of the Hatters supporters. These jeers, as usual, quickly disappeared and Matthew was left to focus on his football. However, he was unable to save a poor Luton side from relegation to League One. Soon after his arrival, manager Mike Newell, who brought Matthew back to Bedfordshire, was sacked, and replaced by Luton-born Kevin Blackwell.

Matthew featured regularly at the heart of the Hatters' midfield in his first full season back with the club - a campaign that was an absolutely awful season for Luton Town both on and off the field in 2007-08.

Playing in the centre of midfield, where he was asked to dictate the play and orchestrate Luton's attacking moves, Matthew was also handed the role of Luton's penalty taker and he weighed in with an impressive 12 goals in all competitions during the campaign, making him the club's joint top goal scorer with Paul Furlong. This tally was all the more impressive given that the Hatters ended the campaign by finishing bottom of the League One table.

His first goal of the season came from the spot in a 2-1 win at Dagenham & Redbridge in the League Cup First Round and he went on to net again in the competition with a rare headed goal in a 3-1 win over Charlton Athletic at Kenilworth Road before the Hatters eventually bowed out against Premiership side Everton in Round Four.

Playing in 53 matches during the season in all competitions for the Hatters, Matthew was a mainstay in the side under manager Kevin Blackwell and his successor, Mick Harford.

Although Luton had started the season in solid if unspectacular form, the club were hit by a huge blow in November 2007 when chairman David Pinkney placed the club into administration. The Hatters were automatically deducted 10 League points and dropped to the bottom of the League One table. The sales of key players Chris Coyne and David Edwards - sold by the administrator - took their toll and with a depleted squad, manager Kevin Blackwell left his role as manager in January 2008.

His replacement, Luton legend Mick Harford, continued to play Matthew in the centre of midfield, usually alongside either Steve Robinson or Stephen O'Leary. However, with the squad wafer thin and, without a recognised central defender, Luton were relegated to League Two just a year after Matthew had joined the club when they were in the Championship.

Rumoured to be one of the highest paid players at Kenilworth Road, Matthew left the Hatters for the second time in his career in August 2008, as he joined former manager Kevin Blackwell at Sheffield United, signing for the Blades on a season-long loan after 356 career appearances and 43 goals for Luton Town.

Matthew made his debut for the Blades in the First Round of the League Cup, a home tie against Port Vale in August 2008. Injuries initially hampered his time at Bramall Lane, but by October 2008 he began to feature regularly for the first-team. He netted his first goal for the Blades at the end of November, scoring a consolation in a home defeat by Wolves.