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Resistant starch (RS) content could be altered by the processing method, including pre-treatment, cooking method and storage conditions. This study determined the influence of RS formation in white rice (WR), brown rice (BR) and parboiled germinated brown rice (PGBR) as affected by various pre-treatment and processing conditions. This is the first report to chemically and structurally analyse WR, BR and PGBR of the same rice variety using X-ray diffraction, DSC and SEM. The results showed that the PGBR prepared by a non-soaking process cooked with steaming and stored cold contained RS content (92.1 mg/g, wet basis) followed by BR processed by soaking, steamed and then stored cold (91.8 mg/g, wet basis). The formation of RS3 as not affected by the parboiling and germination process compared to WR and BR. Reheating reduced resistant starch content by changing the RS structure conformation from crystalline to amorphous under higher temperatures. Moreover, the scanning electron microscope revealed that WR, BR and PGBR of the same rice variety show similar starch granule and microstructure patterns but slightly different in thermal conductivity value.