Dietary starches are important sources of energy for many human societies and it is clear that they can also make quite specific contributions to health. Resistant starch has received much attention for both its potential health benefits (similar to soluble fibre) and functional properties. Resistant starch positively influences the functioning of the digestive tract, microbial flora, the blood cholesterol level, the glycemic index and assists in the control of diabetes. Apart from the potential health benefits of resistant starch, another positive advantage is its lower impact on the sensory properties of food compared with traditional sources of fibre, as whole grains, fruits or bran. Among its desirable physicochemical properties are its swelling capacity, viscosity, gel formation and water-binding capacity, which make it useful in a variety of foods. In this review, we discuss different types of resistant starch, food sources, and potential health benefits and food applications of resistant starch.