Ultrasonication was used to promote the complexation between amylose and fatty acids with different states. The physicochemical properties of amylose-lipid inclusion complexes and their film-forming capacities were investigated. The fatty acids in the liquid state showed a greater complex-forming ability with amylose molecules than those in the solid state. The formation of V-amylose complex was revealed by XRD. The diffraction intensities of the corn starch-fatty acid complexes followed the order: capric acid > octanoic acid > lauric acid > myristic acid. The starch-lipid inclusion complexes with ultrasonic treatment showed higher melting enthalpies (△H) than those of untreated ones. The surface of the corn starch-fatty acid composite films became smooth after the starch underwent ultrasonic treatment. The ultrasonically-treated films exhibited lower water vapor permeability and elongation at break and higher tensile strength than those of the untreated samples.