Starch sulfate was synthesized as sodium salt by reacting DMF-So$_3$complex with starch nitrite which had been obtained by substituting the hydroxyl groups of starch to nitrite groups by treating starch with dinitrogen tetroxide in N,N-dimethylformamide (DMF) medium. In the process of synthesizing the starch sulfate, the optimum condition was obtained by measuring the sulfur content and the degree of substitution (D.S.) at the various conditions of suspending time in DMF, nitrosation temperature, sulfation time and sulfation temperature. In the sulfation, the reasction order, reaction rate constant and activation energy from Arrhenius plot were also investigated. Sodium starch sulfate was reacted with amine compound, e.g. ethylenediamine, in the presence of acid and the resulting product was identified by IR spectral analysis. On the other hand, sodium starch sulfate was reacted with the crosslinking agent, e.g. DMDHEU, in the presence of NH$_4$Cl catalyst and the resulting product was identified by IR spectral analysis.