Nicole shocked earlier this month when she straddled Matt during one results show and the pair haven't hidden their flirting.
But Matt says Nicole is "way out of his league".
Chatting recently about working with Nicole, Matt said: "We've definitely got a lot closer over the past few weeks. I find it really easy to talk to her now and she's always there whenever I need her.
"She's always asks me if I have an needs or worries, she genuinely wants to help us."
Chatting with OK! magazine, Matt revealed how even he was shocked when Nicole flashed a bit of leg at him during one performance.
"When she flashed her thigh at me, I was in total shock - I didn't know where to look! It was just about the biggest compliment I could've got," he said. "I love it when Nicole flirts with me, it makes all my friends jealous."
But Matt has laughed off talk of their relationship being anymore more than fun flirting.
"I wish! She's way out of my league," he said this week in a new interview.
"She's so great," Matt gushed to Star magazine. "I can talk to her about anything and ask her any questions. She's just a phone call away, so If I need anything, she's thee.
"She trusts me and I trust her. We keep saying we're the same person because we have the same ideas and opinions. We understand each other, it's nice to be able to connect with somebody who understand you."
The X Factor 2016 continues live tonight at 8PM on ITV with Louis Loves week.
Then on Sunday night at 8PM the latest results will see another act leave, as well as performances from Busted and Clean Bandit.