In a rapidly changing world, with altered food habits and stressful life styles, consumers are demanding nutraceutical foods that contain basic nutritional properties with additional health benefits. Resistant starch is defined as the total amount of starch and the products of starch degradation that resists digestion in the small intestine. Resistant starch (RS) is one of the most abundant dietary sources of non-digestible carbohydrates and has a number of physiological effects beneficial for health. Starches that were able to resist the digestion will arrive at the colon where they will be fermented by the gut microbiota, producing a variety of products which include short chain fatty acids that can provide a range of physiological benefits. Resistant starch positively influences the functioning of the digestive tract, microbial flora, the blood cholesterol level and assists in the control of diabetes. This review analyzes the physiological effects of resistant starch consumption.