The Blues have been heavily linked with a move for the Nigeria international this summer and are believed to have had three bids rejected for the young striker.
Moses has just one year left to run on his current deal at the DW Stadium, with chairman Dave Whelan urging him to remain with the Latics to continue his development.
Di Matteo admitted his interest in the 21-year-old, but insisted he remains a Wigan player for now.
"[It is] something that the clubs are discussing but at the moment he is a Wigan player," the Italian said during the Blues' pre-season tour of America.
"He had a good season last season, he is young and an interesting prospect."
Di Matteo also shed light on the ongoing uncertainty surrounding the future of Florent Malouda.
The Frenchman has entered the final year of his contract and a summer exit from Stamford Bridge is a possibility, with Brazilian outfit Santos reportedly keen on the 32-year-old.
However, any deal has been thrown into doubt by his potential salary demands.
"Florent is back with us now and I will have a talk with him this week," Di Matteo added.
"We cannot name more than 25 players in the squad so we will have to make some decisions.
"Pre-season gives me a great opportunity to look at the new players and see how they develop.
"The final decision on who will go and who will stay will be made at the beginning of August."
