Chemically modified starch (RS4) was commercially available as a food ingredient, however, there was a lack of knowledge on how ultrasonic treatment (non-thermal technology) modulated the enzymatic resistance of RS4. In this study, structural change of RS4 during ultrasonic treatment and its resulting digestibility was investigated. Results from scanning electron microscopy, particle size analysis, chemical composition analysis, X-ray diffraction, differential scanning calorimetry, and Fourier transform infrared spectroscopy showed that ultrasonic treatment remained the granule morphology, inc...