Vipotnik scored twice in the 3-1 home victory over Blackburn Rovers on Tuesday night to take his tally to 16 for the season for club and country.
The 23-year-old Slovenian has also moved to the top of the Championship scoring charts with 13 league goals.
Coupled with an own goal from Connor O’Riordan, Vipotnik’s brace gave Swansea their fifth home win in six matches to move them up to 15th in the table, seven points off the play-off places.
West Ham were reportedly keen on Vipotnik at the start of the January transfer window and asked about rising interest in the player, Matos said: “That is always a good sign when you have that.
“So, let's see what happens in the market. At the moment, we are focused on what we have in terms of the club. We don't need to think about the ifs, but what we need is to focus on what we need to improve.
“It's always about the market, about expectations of the player, about a lot of things that come into finding common ground, and then everyone can have the best decision.
“You are always open to the market and you never know what can happen.”
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Vipotnik’s current form represents a major step forward in his development, with the forward scoring 16 goals in all competitions for club and country this season, a clear rise on his output from the previous campaign.
After arriving from Bordeaux in 2024, the striker found life difficult in his first year, registering just seven goals from 44 appearances across all competitions.
He also struggled at times to cement a regular place in the starting line-up and there were suggestions from within Swansea last summer that they would be happy to sell him.
Now, however, Vipotnik has become a consistent presence in the Swansea side and is continuing to develop different aspects of his game, according to head coach Matos.
"I really enjoy his work rate. I think he's someone that is step by step improving as well," the Swansea boss added.
"How to be the one who starts the press, how to be the first to defend. I think that's something that he's improving, he's helping the team a lot. So that's something I really value.
"If he's involved, he's concentrated, he can be the one to counter, he can be the one to set the press. That allows him to be close to the goal, so he is close to where he is dangerous, that is high up the pitch.
"Then he has really good finishing skills outside of the box. He is moving much more now inside of the box as well, heading.
"So, there is a lot of potential from VP. I’m really happy with him. I think there's a lot still to come. He needs to keep doing the hard work he does for us, I think that's massive."
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Blackburn’s defeat - which came after they drew level at 1-1 through Mathias Jorgensen - means it is just one win in 13 matches for their manager Valerien Ismael.
The Frenchman has seen his team fail to win in six league games - seven including an FA Cup defeat - and they are above the relegation zone only through goal difference.
In contrast, Matos has managed to steer Swansea away from the relegation zone since he arrived in November, in part due to Vipotnik’s goals.
For Ismael, the defeat will increase scrutiny on his position with just one victory achieved since November.
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But he insisted he can turn things around, once he gets over a dozen currently injured players fit.
“We need to get our players back, to fight with our best player, and then the picture looks completely different,” said Ismael.
“We have 13 players who are injured. I can't change anything. So this is the problem.
“This is something we need to understand. We have to stick together, to stay calm, because we need the players to be able to come back.
“If the players were here, and we're playing with the best 11, and we are not getting results, then it's another discussion we will have. But this (the injuries) is a big problem.”
But Ismael also admitted Blackburn’s defending should have been better.
“I think that for the game today, the three goals are avoidable.
“It's two set pieces, and the second one, especially, the clearance has to be much, much better. That's why we lost the game today.”
Rovers did get level at 1-1, but a soft own goal from Connor O’Riordan means they are only above the drop zone through goal difference.
Vipotnik did not have to work too hard for his first goal as Rovers’ Tom Atcheson’s terrible header gave the Swans striker an easy volley.
Swansea returned the gift with a mistake by Ethan Galbraith allowing Brandon Powell to set-up Mathias Jorgensen for the equaliser.
But Blackburn buckled again within five minutes of the re-start.
South Korean Jisung Eom spooked Rovers with a couple of feints.
His cross took two deflections, the second off O’Riordan for a bizarre goal.
Blackburn fell to pieces again when they made the cardinal sin of leaving Vipotnik free to head home from a corner.
