Portuguese midfielder Nuno Santos is placed as the third-best Africa-based player.
Speedy winger Matthews is on number six, justifying his listing with five goals and four assists in all competitions so far this season.
Bafana Bafana forward Iqraam Rayners comes in position nine.
Interestingly, the top-10 players is dominated by players who turn out for North African clubs and the Masandawana players are the only ones who play for a sub-Saharan side.