Summary: 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 \({\mathbb Z}_k\)-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.