According to at least two sources (Nikkan Sports and Sponichi), the Rakuten Eagles are still in the hunt for Kazuo Matsui. The Sponichi report seems to think that it'll come down to either the Eagles or Orix Buffaloes.
Sponichi says that the Eagles have already given Matsui an offer and are now just waiting for a reply. They also seem to think the Buffaloes will be pushing hard to sign Matsui as someone that might also be able to replace Mitsutaka Goto.
Nikkan Sports drops the Yomiuri Giants and Yokohama Bay Stars as two other teams that might be interested in Matsui and then adds that the Eagles are also looking into Goto.