Mat Man

I have yet to figure out why Brogan calls him "Mat Man", or if I am even hearing him correctly. However, as Brogan draws this picture, he sings a song,
"Mat Man has one head one head one head
Two eyes two eyes two eyes ..."
On and on. Until Mat Man if finished being drawn. It's kind of funny too, because as he get to "one heart, one stomach, two lungs" he doesn't draw them. He points to where they would be on the inside of him, but does not draw them. I wonder if it's because he knows those particular "parts" are on the inside. Or if he just doesn't know what they look like so he can't draw them. Either way, it's a funny site to see as he's drawing "Mat Man" over and over again.