Matthews, who was part of the Spitfires squad last season, enjoyed a sustained run in the team at the end of last season and impressed manager Richard Hill.
After returning to Bournemouth, Hill made his feelings clear towards the player and the club that he would like first refusal on him if he was available for the 2017/18 campaign.
Upon completing his eleventh singing of the summer, Hill said: “Sam is a player I like and deserves his chance. We have been monitoring Sam’s situation over the summer and once the chance was there for me to take him, I felt It was an opportunity I couldn’t miss.
“Again, AFC Bournemouth have been excellent in this whole situation and have stuck to their word. They had clubs from this division after Sam and following our discussions in the summer they came to us first. They have also made the deal financially possible so it’s only right I give them the credit they
deserve.”
Matthews will be in the squad for tonight’s fixture against Sutton United.