The Canadian defenceman had a brilliant debut season last season, becoming the only import to be retained.
He swept most of the end-of-season club awards, but it’s his knowledge and dressing room presence mark him out as an obvious replacement for Jerry Andersson.
Matheson will join a new-look Steelers’ squad tomorrow.
From 9am, they will have an induction where owner Tony Smith, coach Paul Thompson and others spell out the club culture.
After fitness tests at the EIS, they will then have on-ice drills at iceSheffield.
Missing will be centreman Chris Lawrence and Matt and Ryan Rupert - but all three will be available for Saturday’s challenge opener with Swedish side Leksands.