Speculation the European champions are set to move for Colombian sensation Falcao has reached fever pitch, with reports claiming they could even launch a £48million bid when the transfer window reopens.
Talk has also surfaced suggesting £50million striker Fernando Torres could move the other way, back to his boyhood club Atletico, after failing to find his best form at Stamford Bridge.
Blues boss Di Matteo stuck to his policy of not discussing the club's transfer plans when quizzed on Falcao but also said: "If you ask any manager, he would have him in his team."
He added: "He is one of the best strikers, probably, in European and world football.
"His ratio of goals per game is quite impressive, not just this season but over the last three seasons, at Porto and Atletico Madrid."
Chelsea are set to lose Nigeria star Victor Moses in January for the African Nations Cup, leaving them short of back-up for Torres and Daniel Sturridge.
"We're looking at that, because we'll lose Victor and John Obi Mikel for that tournament," said Di Matteo.
"We'll look and see how we deal with it, but for the moment we're okay."