To investigate the effect of soaking and particle sizes on the properties of rice flour and gluten-free rice bread, wet-milled (WRF, dried at $20^{circ}C$) and dry-milled rice flours (DRF) were passed through sieves (45 or 100 mesh). Soaking of the rice grains affected the particle size distribution of flour passed through the same size screen. The L and b values of WRF were higher than those of DRF and were not changed with decreasing particle sizes, but DRF increased L and decreased b values. The initial pasting temperatures and setback viscosities of both flours decreased with decreasing particle sizes. The swelling powers at $100^{circ}C$ increased with decreasing particle sizes in DRF, but maintained in WRF. Starch granules were observed on the surface of flour particles in WRF. The apparent viscosity of WRF paste exhibited 3-5 times higher than that of DRF. Thus, wet milled rice flour with smaller particle sizes (${phi}<150;{mu}m$) showed better properties for making gluten-free rice bread.