The Red Devils have been heavily linked with a bid to try to bring the 28-year-old Serbian midfielder to Old Trafford ahead of the new season.
However, despite all of the speculation, there is yet to be any official confirmation of a deal from either club.
Manchester United have so far only completed deals to sign Victor Lindelof and Romelu Lukaku this summer as Mourinho prepares for his second season in charge at Old Trafford.
And although Mourinho admitted that he would like to bring in two more players before next season, he stopped short of confirming that Matic is a target for the Red Devils.
Speaking at a news conference in LA on Friday, Mourinho said: “I can’t say any word about a player who is a Chelsea player, it’s the same with Morata, we have to respect the player, the club, the owner, the manager.
“I don’t want to be disrespectful.”
He added: “We need two more players I would say, at least one but I don’t want to say Matic or any other name because I don’t think it’s correct.”
Manchester United are preparing for a return to the Champions League next season after Mourinho led the Red Devils to Europa League glory last term.
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