Matt Lauer is a television journalist and host of The Today Show. He is mentioned in the episode "Something You Can Do with Your Finger", and appears physically in "The Tale of Scrotie McBoogerballs".
In the South Park episode, "Something You Can Do with Your Finger", the boys along with Wendy Testaburger attempt to start a boy band, and create a music video with girls screams how much they want them. Cartman directs the girls (Bebe Stevens, Red, Annie Faulk and Milly) to behave as if they were Leonardo DiCaprio. However the girls respond that they don't give a rat's ass about DiCaprio, but that they would go crazy for Matt Lauer.
Lauer appears along with his Today Show co-hosts in, "The Tale of Scrotie McBoogerballs", in which they are interviewing Butters Stotch and his parents, for supposedly writing the horrifically vulgar and disgusting book The Tale of Scrotie McBoogerballs (the book was actually written by the boys). During the interview, Lauer and the others praise Butters on the book, but are unable to keep themselves from vomiting whenever they attempt to read from the book. Lauer and the others appear again, on the day a second book, The Poop That Took a Pee, is unveiled and in which they get Morgan Freeman to read an excerpt from the book. They all have buckets prepare so as to vomit during the books more vulgar parts, however, Butters who lacks the literary and perverse mind of the Boys, proves incapable of writing a truly vulgar book, and the closest thing he has to foul language is constant use of the words "Poop" and "Pee".