Walter Matthau (1920-2000) was an American comic actor perhaps best known for his many cinematic team-ups with Jack Lemmon, including The Fortune Cookie (which netted him an Academy Award for Best Supporting Actor), The Odd Couple, and Grumpy Old Men.
- Matthau was Oscar nominee for his role in The Sunshine Boys with George Burns, a teaming referenced in The Muppet Show episode 210. When George tells Gonzo "you remind me of somebody I used to work with" (meaning Gracie Allen), Gonzo assumes he means Walter Matthau.
- Statler spoofed Matthau's role in Grumpier Old Men in the 1998 calendar Muppet Movie Parodies: Plump Fiction.
- Matthau, and Jack Lemmon, were among a short list of actors being considered for the role of Mike Tarkanian by Jim Henson for The Great Muppet Caper.