A U(N) Chern-Simons theory on non-commutative R-3 is constructed as a theta
-deformed field theory. The model is characterized by two symmetries: the
BRST-symmetry and the topological linear vector supersymmetry. It is shown
that the theory is finite and theta -independent at the one-loop level and
that the calculations respect the restriction of the topological supersymme
try. Thus the topological theta -deformed Chern-Simons theory is an example
of a model which is non singular in the limit theta --> 0.