Анотація: (English) The article reveals the theoretical, physico-chemical, and practical aspects of the formation of resistant starch during the preparation, cooling, and reheating of starch-containing products. It has been established that the formation of resistant starch depends on the starch structure, the ratio of amylose and amylopectin, as well as on the processing conditions. Special attention is paid to retrograde modification, which occurs after heat treatment and subsequent cooling of the product, and is a key factor for the formation of resistant starch type RS3. Data on products that have the greatest potential for the formation of resistant starch are summarized, as well as its importance for metabolic health. Resistant starch helps to reduce the postprandial glycemic response, participates in fermentation in the colon, and may have a beneficial effect on the intestinal microbiota. The article discusses the potential applications of resistant starch in the field of nutrition and food technology. The main limitations were also identified, and directions for future research in this area were outlined.