We construct a superfield formulation for non-relativistic
Chern-Simons-Matter theories with manifest dynamical supersymmetry. By
eliminating all the auxiliary fields, we show that the simple action reduces to
the one obtained by taking non-relativistic limit from the relativistic
Chern-Simons-Matter theory proposed in the literature. As a further
application, we give a manifestly supersymmetric derivation of the
non-relativistic ABJM theory.