In the present study, functional and structural properties of wheat starches treated with ultrasonication for 15 and 30 min (US-15 and US-30, respectively) were studied. Functional properties such as swelling power, amylose content and oil absorption capacity increased significantly (P ≤ 0.05) upon ultrasonication. A-type crystalline nature of wheat starches remained unaffected with ultrasound treatment, whereas relative crystallinity increased after US-15 and US-30, but the percentage increase was less in case of US-30 (30.82–34.06%) as compared to US-15 (33.70–37.36%). FTIR spectral patterns showed that no new bond was formed or broken by ultrasonication in starch molecule, whereas the absorbance ratios 1022/995 cm−1 decreased significantly (P ≤ 0.05) and ranged between 0.976 and 1.056 and 1.003–1.055, for US-15 and US-30, respectively. Scraps and deformities made on granule surfaces by ultrasonic waves were clearly observed in SEM images, which were more prominent in case of large sized starch granules. Particle size analysis revealed that the percent volume of A-type granules increased with both US-15 (68.85–79.72%) and US-30 (70.96–79.89%), whereas that of B-type granules decreased after US-30 treatment.