The present invention provides a starch with high dietary fiber content that does not deteriorate texture or taste when added to a food. Provided is a phosphoric acid crosslinked starch obtained by subjecting a starting starch material to a phosphoric acid crosslinking treatment, wherein: when suspended in water to give a concentration of 7% by weight on the anhydrous basis, the starting starch material shows a gelatinization starting temperature of 80°C or lower; in the phosphoric acid crosslinked starch, 70% by volume or more of particles have a particle diameter of 18-35 μm; and the content of dietary fiber in the phosphoric acid crosslinked starch is 50% by weight or greater. The phosphoric acid crosslinked starch according to the present invention is useful in manufacturing compositions for dietary fiber enrichment, foods for restricting carbohydrate intake or low calorie foods.
