Matthew, played by John Christian Graas, is the son of the owner of the yogurt business in "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 fuck". He ruins an audiocassette of Jerry's comedy, for which Jerry lets loose a torrent of obscenity ("What the fuck you doing, you little shit?!"). 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.