The French full-back has been linked with a move to the Italian capital for some time and a deal could be agreed at the end of this season.
Mathieu told the Corriere dello Sport: “I have heard that Roma consider me one of their targets and it would be an honour for me to join them next year.
“I haven’t spoken to them personally, but someone else had held conversations with club representatives for me. I only hope that Roma and Toulouse can find an agreement.”