Magic Materialization is a magical ability used to create physical matter out of thin air. This does count as matter manipulation.
Piccolo uses this several times to create uniforms for himself and Gohan as well as a few other items. In the Buu Arc, Piccolo creates an hour glass out of nowhere in order to show the time Super Buu has to wait for his fight with the ultimate warrior, Gotenks.
King Piccolo is believed to have used it (off-screen) to create his throne (which somewhat resembles the throne used by Guru later in Dragon Ball Z).
Old Kai creates a Crystal Ball, a highly useful device to monitor something that happens with another creature.
Ledgic used it to produced two swords and a spear in his fight against Goku.