AbstractThe nutritional property of starch is related to its rate and extent of digestion and absorption in the small intestine. For nutritional purposes, starch is classified as rapidly available, slowly available and resistant starch (RS). The exact underlying mechanism of relative resistance of starch granules is complicated because those factors are often interconnected. The content of RS in food is highly influenced by food preparation manner and processing techniques. Physical or chemical treatments also alter the level of RS in a food. Commercial preparations of RS are now available and can be added to foods as an ingredient for lowering the calorific value and improving textural and organoleptic characteristics along with increasing the amount of dietary fiber. RS has assumed great importance owing to its unique functional properties and health benefits. The beneficial effects of RS include glycemic control and control of fasting plasma triglyceride and cholesterol levels and absorption of minerals. This review attempts to analyze the information published, especially in the recent past, on classification, structure, properties, applications and health benefits of RS. © 2014 Society of Chemical Industry