Leppitsch is signed for 2017 but after leading the club to just three wins this season the mentor is resigned to the fact he will not see out his contract.

Matthews, who coached Brisbane to three consecutive premierships in 2001-03, led a takeover of the club in 2013 that included the appointment of Leppitsch.

Fairfax media reported Matthews was disenchanted by a lack of assistance from the AFL after dealing with a long list of challenges on and off the field.

The club is in $13 million debt and have endured dwindling crowds for the past decade on the back of not making the finals since 2005.

They are also searching for a new base due to sub-par facilities at the Gabba.

Lions captain Tom Rockliff said he was unaware of his coach’s movements.

"Obviously Leppa is contracted until the end of 2017 and I expect him to coach," he said.

"I can't really speak for Leigh and what his movements are."

Leppitsch has been critical of the AFL for not offering some form of list concession to allow the club to boost its roster.

"We've been given nothing as a footy club," Leppitsch said earlier this month.

"No extra concessions and money. GWS bought Heath Shaw and (Shane) Mumford with the extra footy concessions they got.

"You've got to understand there's a system behind what you see out there on game day."