We point out that the non-critical version of the k-fractional superstring theory can be described by k-cut critical points of the matrix models. In particular, in comparison with the spectrum structure of fractional super-Liouville theory, we show that (p, q) minimal fractional superstring theories appear in the Z k -symmetry breaking critical points of the k-cut two-matrix models and the operator contents and string susceptibility coincide on both sides. By using this correspondence, we also propose a set of primary operators of the fractional superconformal ghost system which consistently produces the correct gravitational scaling critical exponents of the on-shell vertex operators. * Every odd k-cut model (i.e. k is odd) has the same contour integral as even 2k-cut models have. They are, however, physically different systems because their Liouville directions e −bφ = Re (ζ bos ) = Re (ζ k ) are different. 5 Only when k ≤ 2, the two-matrix models can include the one-matrix models as the special case of the system because the Gaussian potential V (y) = y 2 which is necessary for the reduction into one-matrix model is forbidden in the higher Z k symmetric case. 6 We cannot use this measure when the number of the matrices in the model is odd, which includes one-matrix models and matrix quantum mechanics. 7 This kind of matrix contour integral is also observed in the supermatrix description of the type 0 superstrings [57].