Polydextrose (PD) is a low calorie, sugar free, low glycemic speciality carbohydrate that has a variety of functional properties including high water solubility, high glass transition temperature, prebiotic properties, good stability at elevated temperature and over a broad range of pH and is widely recognized as soluble dietary fibre. These functional benefits have led to considerable interest from the food industry leading to the use of these ingredients in the development of new healthy products. It is widely used in applications such as baked goods, ice cream, beverages, confectionery, chocolate, yoghurt, and salad dressings, among many others. There is no maximum established limit for PD. Good manufacturing practices (GMP) limit the quantity to the amount necessary to accomplish the intended purpose in the food. This paper describes the production process, chemistry, some of the functional properties, food applications, safety and tolerance, and regulatory and labeling information of PD.