Brazil's Oscar is reportedly a target for Chelsea.

Transfer news: Chelsea have been strongly linked with Brazil starlet Oscar

Chelsea manager Roberto Di Matteo has declined to comment on Chelsea’s rumoured interest in Internacional and Brazil youngster Oscar.

Talking to Chelsea’s official website, Di Matteo described the 20-year-old, who has also been linked with Tottenham, as “a talented midfield player”, but refused to discuss a potential transfer.

“I can tell you that he’s not a Chelsea player so it’s difficult for me to talk about a player that doesn’t belong to us,” he said.

“I know there has been speculation we are interested in this player and in due course if there is anything to announce we will do.”

Oscar, who has featured six times for Brazil’s senior side, scoring once, is currently in London preparing to compete with Brazil’s Olympic side at London 2012.