This study examined the influence of various pretreatment methods, frying durations, and temperatures, as well as the type of frying oil, on the formation and structure of starch-lipid complexes in fried potato chips. Potato starch was processed into dough, sliced, and subjected to deep frying following various pretreatments. Structural analysis showed that steaming as a pretreatment facilitated the generation of V-type starch-lipid complexes, whereas resistant starch type III (RS3) materialized in the desiccated samples instead of the anticipated complexes. The rate of starch-lipid complex formation initially surged but subsequently declined as treatment time increased. A reduction in treatment temperature from 190 °C to 170 °C was conducive to complex formation. Moreover, the maximum relative crystallinity (19.74 %) and ΔH value (7.76 J/g) were recorded for potato starch slices pretreated by steaming and frying in palm oil. Rapeseed oil, which is rich in unsaturated fatty acids (89.98 %), inhibits complex formation. The study concludes that pretreatment methods exert a substantial effect on the formation of starch-lipid complexes and that extended frying duration and elevated temperature may reduce this formation. Oils with longer-chain fatty acids and a lower degree of unsaturation were favorable for complex formation.