The purpose of this study was to assess the properties of resistant starch (RS) III prepared from elephant foot yam starch using pullulanase enzyme. Native and gelatinized starches were subjected to enzymatic hydrolysis (pullulanase, 40U/g per 10h), autoclaved (121°C/30min), stored under refrigeration (4°C/24h) and then lyophilized. After preparation of resistant starch III, the morphological, physical, chemical and functional properties were assessed. The enzymatic and retrogradation process increased the yield of resistant starch III from starch with a concomitant increase increase in its water absorption capacity and water solubility index. A decrease in swelling power was observed due to the hydrolysis and thermal process. Te reduced pasting properties and hardness of resistant starch III were associated with the disintegration of starch granules due to the thermal process. The viscosity was found to be inversely proportional to the RS content in the sample. The thermal properties of RS increased due to retrogradation and recrystallization (P<0.05).