Matthew, played by John Christian Graas, is the son of the purveyor of "The Non-Fat Yogurt" and Maryedith; he is ten years old and he idolizes Jerry. He overhears Jerry swearing, and, following his idol's lead, refers to Jerry as a "funny f" (the "f" word is censored). He ruins an audiocassette of Jerry's comedy, for which Jerry lets loose a torrent of obscenity. When the yogurt is revealed to have fat, Matthew swears at Jerry again. Matthew first appears in "The Parking Space" in Season 3 and puts in his two cents over whether George has a parking space. Matthew joins the "ugly baby" in "The Hamptons" as the only recurring child characters in the series.

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