Depending on the conditions, processing of cereal grains may cause an increase or a decrease in the resistant starch (RS) content. This review discusses the impact of some of the processing techniques (cooking, tempering and extrusion) on the RS contents of cereals and cereal products. In addition to processing, the review briefly summarises the effects of lipids, dietary fibre and sugars, which may be present within the food matrix, on starch digestibility. The review also provides definitions for the four types of RS (RS type 1, 2, 3 and 4) and brief information about the beneficial effects of RS on human health.