Abstract: Resistant starch has physiological functions such as maintaining the blood glucose homeostasis and improving the intestinal environment, and has better palatability and processing characteristics compared to dietary fiber. The preparation of resistant starch based on ultrasound-assisted method is conducive to the formation of resistant starch. In this paper, the changes in the structure, physicochemical properties and yield of resistant starch in the process of ultrasonic-assisted heat treatment, chemical treatment and enzymatic hydrolysis treatment of resistant starch are reviewed. The technical characteristics of ultrasonic-assisted preparation of resistant starch are compared and analyzed, and the direction of future research in this field is envisioned.