#$%^&*AU2011213709B220140410.pdf#####ABSTRACT The invention relates to a reduced digestible carbohydrate food, made from a dough, the dough comprising by weight of the food: a) at least about 50%, and preferably at least 75%, a flour selected from the group consisting of flours of wheat, rye, barley, oat, sorghum, rice, corn, legume, pea, and potato, and mixtures thereof, wherein the flour comprises available carbohydrate in the form of discrete units of starch granules, and b) at least about 2% and up to about 40% of a non-digestible protective material comprising: (A) a structural material comprising at least one of: (i) a structural/viscous fermentable material selected from the group consisting of carrageenan, furcellaran, alginate, gum arabic, gum ghatti, gum tragacanth, karaya gum, guar gum, locust bean gum, tara gum, tamarind gum, agar, konjac mannan, arabinoxylans, b-glucans, xyloglucans, pectin, cellulose, methyl cellulose, curdian, dextran, gellan gum, rhamsan gum, scleroglucan, welan gum, xanthan gum, gelatin, carboxymethylcellulose, hydroxypropyl cellulose, hydroxypropyl methyl cellulose, hydroxyethyl cellulose, propylene glycol alginate, hydroxypropyl guar, modified starches, and mixtures thereof, and (ii) a structural protein polymer selected from the group consisting of gluten, modified gluten, casein, soy, whey concentrate, and mixtures thereof and (B) at least 25%, by weight of the non-digestible protective material, a rheology modifier that comprises an inulin selected from the group consisting of a fructooligosaccharide, inulin having a degree of polymerization (DP) from about 2-20 and an average DP of about 4-7, polydispersed inulin having a DP from about 2-60 and an average of about 10-12, and mixtures thereof, wherein the reduced digestible carbohydrate food has a modified matrix structure that comprises the discrete units of starch granules, and a protective food film network that includes the non-digestible protective material, wherein the pr
