The wheat resistant starch was prepared by the microwave-enzyme method.The granule structure of wheat resistant starch was observed by scan electron microscope.The crystallization of wheat resistant starch was determined by X-ray diffractometer.The water holding capacity and emulsification property and viscosity of wheat resistant starch was determined.The results showed as follows:the granule structure of wheat resistant starch was rough and its shape was irregular,its crystallization structure was combination of B-type and V-type,the water holding capacity was higher,emulsification ability and emulsification stability were lower,in the same solution concentration the viscosity was much lower than that of wheat starch.