An enzyme resistant starch type III having a melting point or endothermic
peak of at least about 140.degree. C. as determined by differential
scanning calorimetry (DSC) is produced in yields of at least about 25% by
weight, based upon the weight of the original starch ingredient. A
gelatinization stage, nucleation/propagation stage, and preferably a
heat-treatment stage are used to produce reduced calorie starch-based
compositions which contain the enzyme resistant starch type III. The high
melting point of the enzyme resistant starch permits its use in baked
good formulations without substantial loss of enzyme resistance upon
baking. A gelatinized, starch-based bulking agent having at least 30% by
weight of the enzyme-resistant starch may be used in bar-type, extruded,
sheeted, or rotary molded food products. The melting enthalpy of the
bulking agent may be from about 0.5 to about 4 Joules/g and its
water-holding capacity may be less than 3 grams.