Mumbai: Openers Virender Sehwag and Murali Vijay gave a good start as India made 92 for no loss in the second innings at lunch after Sri Lanka were dismissed for 393 in the first innings.
Virender Sehwag was unbeaten on 53 runs while Murali Vijay too looked comfortable on 38 as India went into the lunch break still trailing Sri Lanka by 301 runs.
3rd Test: India Vs Sri Lanka, Scorecard
Sehwag crossed 6000 Test runs during the course of his innings.
Earlier, Sri Lanka were all out for 393 in the first innings against India on the first session of the second day.
Mathews, who had ended the first day unbeaten on 86, tragically fell short of his maiden Test century when he was run-out while attempting what would have been his 100th run.
Mathews attempted double, but Sachin Tendulkar caught him short with a brilliant throw from deep square leg. Mathews hit 99 from 131 deliveries, having hit 15 boundaries, before his dismissal reduced the visitors to 379 for nine in the 93rd over.
Pragyan Ojha finished off the innings when he trapped Chanaka Welegedara leg before wicket for eight.
Tilakaratne Dilshan top scored Sri Lankan innings with 109 runs.