In a world of rapidly changing food habits and stressful lifestyles it is more and more recognized that a healthy digestive system is essential for overall quality of life. This recognition has led to the development of foods that are designed to contribute to a healthy digestive system and indirectly to the maintenance of general well-being. For this reason, there is an immediate growing interest in the field of gut health related to the consumption of resistant starch. In this review article, the effects of resistant starch on the postprandial glycaemic response and the influence of processing conditions on the formation of resistant starch were discussed. The use of resistant starch for lowering blood glucose has promising implications for people with diabetes since, for this subpopulation, controlling blood glucose concentrations is a beneficial trait. Besides, the processing method reported in this article showed mixed trends in resistant starch formation.