The Super-Low Frequency (SLF) electromagnetic prospecting technique, adopted as a non-imaging remote sensing tool for depth sounding, is systematically proposed for subsurface geological survey. In this paper, we propose and theoretically illustrate natural source magnetic amplitudes as SLF responses for the first step. In order to directly calculate multi-dimensional theoretical SLF responses, modeling algorithms were developed and evaluated using the finite difference method. The theoretical results of three-dimensional (3-D) models show that the average normalized SLF magnetic amplitude responses were numerically stable and appropriate for practical interpretation. To explore the depth resolution, three-layer models were configured. The modeling results prove that the SLF technique is more sensitive to conductive objective layers than high resistive ones, with the SLF responses of conductive objective layers obviously showing uprising amplitudes in the low frequency range. Afterwards, we proposed an improved Frequency-Depth transformation based on Bostick inversion to realize the depth sounding by empirically adjusting two parameters. The SLF technique has already been successfully applied in geothermal exploration and coalbed methane (CBM) reservoir interpretation, which demonstrates that the proposed methodology is effective in revealing low resistive distributions. Furthermore, it siginificantly contributes to reservoir identification with electromagnetic radiation anomaly extraction. Meanwhile, the SLF interpretation results are in accordance with dynamic production status of CBM reservoirs, which means it could provide an economical, convenient and promising method for exploring and monitoring subsurface geo-objects.