The benefit of not containing the gluten complex protein also provides problems with the achievement of typical and proper texture, especially in bakery products. Ultrasound (US) treatment has been previously studied on buckwheat as assistance treatment facilitating the release of antioxidant compounds. However, there is no study regarding the changes occurring in US-treated buckwheat grains regarding the structure-creating capacity, like water absorption, gelling, and pasting. The aim of this study is to the impact of US-treatment of buckwheat grains at 1:10, 1:5, and 1:2.5 solid:liquid ratio (in water). The particle size distribution, water absorption index (WAI), water solubility index (WSI), swelling power (SP), pasting characteristics, color, soluble, insoluble and total polyphenols content (SPC, IPC, TPC) and antioxidant activity (DPPH) were assessed in resulting flours. US-treatment caused specific agglomeration, resulting in bigger particles for 1:5, and 1:2.5 ratio treated samples, while higher dilution (1:10) increased smaller particle size fractions. The WAI and SP were the highest for the1:5 solid:liquid ratio sample, and the same sample revealed the highest peak viscosity, breakdown, and setback values. The ultrasound treatment increased the WSI, which was positively correlated with insoluble polyphenols content. The soluble polyphenols content decreased, and insoluble polyphenols content increased in all ultrasound treated samples. The DPPH scavenging activity remaining in grain after US treatment was lowered compared to the control sample. The relocation of pigments resulted in a redness and yellowish increase in all treated samples, while lightness was also increased but was most pronounced for a 1:10 ratio treated sample. The results suggest that ultrasound treatment of grain can improve the essential functional properties of buckwheat flour.