PROBLEM TO BE SOLVED: To provide a wheat flour and starch having excellent characteristics especially as food raw materials.SOLUTION: A wheat flour is provided by milling the harvested material of wheat deleted with any two enzyme activities among GBSSI-A1, GBSSI-B1 and GBSSI-D1 and also deleted with any two enzyme activities among SSIIa-A1, SSIIa-B1 and SSIIa-D1 (provided that the wheat deleted with the enzyme activities of GBSSI-A1, GBSSI-D1, SSIIa-B1 and SSIIa-D1, and the wheat deleted with enzyme activities of GBSSI-A1, GBSSI-B1, SSIIa-B1 and SSIIa-D1 are excluded). The wheat flour has advantageous points capable of enhancing maltose content in dough at a lower temperature than those in general warm water dough methods, and also having a good physical properties of the starch after freezing and thawing the same, etc.