Dietary starches are a very important nutrient in food and are also a major source of energy with direct and specific human health contributions. They have gained great attention and been widely explored owing to their functional properties and health benefits. Resistant starch as a functional food is addressed in this study, alongside its newly discovered significance to human health. The potential sources and types of resistant starch are discussed, based on recent developments. The physiological significance of these starches such as their hypoglycemic effect, prebiotic ability, colonic cancer prevention, anti‐hypercholesterolemic effects, fat accumulation reduction, and mineral absorption, as well as the application of resistant starches in the food industry based on current research is further explored.