There is provided a method of preparing resistant starch with improved processability as one aspect of the present invention, the method comprising: (a) preparing starch modified by a cross-linked bond； and (b) feeding the modified starch to an extruder and then extruding the modified starch to produce an extrudate, in which an extrusion temperature is 50°C to 200°C at the time of the extrusion, the ratio of a injection volume of water to a supplying amount of the modified starch, each being supplied into the extruder, is 1.2 ml/g to 2.0 ml/g, and water content in the extrudate is 25 wt% to 50 wt%.
