Although rice production gradually increased in Korea, rice consumption has been significantly reduced during the last decade. To increase rice consumption, it is necessary to develop a wide range of rice-processed foods and functional rice materials. In association with digestion in rice-functional materials, people are interested in resistant starch (RS). The purpose of this study was to develop the citrated organic rice flour by dry process with different treatments and to investigate its physicochemical properties. Citric acid (0, 20, 30, 40% dry basis) was mixed with organic rice flour and reacted at 105°C and 150°C for 5 h. The degree of substitution increased with increasing citric acid concentration and reaction temperature. In DSC, when reacted at 105°C, onset temperature gradually decreased with increasing citric acid concentration but no DSC thermal characteristics were observed when reacted at 150°C. Relative crystallinity determined by XRD did not greatly change at 105°C but dramatically decreased at 150°C. As citric acid concentration and reaction temperature increased, rapidly digestible starch, slowly digestible starch, and total starch decreased but RS significantly increased. Therefore, RS content in organic rice flour increased with dryprocessed citric acid treatment and this could be applicable to produce functional foods for diabetes.