As a result of resistant starch yield depending on heating temperature, moisture content, storage temperature and heating-cooling cycle with RSM (response surface methodology), high amylose corn starch (46%) was appeared higher than normal corn starch in the yield (22%). At the high amylose corn starch, optimum conditions for resistant starch formation were 6 times of heating-cooling cycle, 108$^{circ}C$ heating temperature and 67% moisture content at the 2$0^{circ}C$ storage temperature, which resulted in 25% yield with these experiment conditions. Affecting factor for the resistant starch formation was arranged according to heating -cooling cycle, moisture content, heating temperature and storage temperature. Raw corn starch granule was destructive and appeared a porous reticular structure by the resistant starch formation. Color became dark and increased yellowness by caramelization during heating processing. Heating-cooling processing was the result of decreased hardness, cohesiveness, springiness and gumminess.