Abstract: The digestive properties of starches are the key factors contributing to the postprandial glycemic index (GI) of cereal foods. According to the digestion rate, they can be classified into resistant starch, slowly digestible starch, and rapidly digestible starch. Starch-lipid complexes, which are regarded as resistant starch (RS5) can be digested in the large intestine without producing glucose, and thereby reducing the GI value of food. In this study, a number of crucial factors influencing the digestion resistibility of these complexes are reviewed, which include the fine structure of starch, lipids content and structure, complex process, action of digestive enzymes, as well as the interaction of other components in the food system. And the formation mechanism of these complexes resistance to digestion are also analyzed and illustrated, providing a theoretical reference for the development of low-GI healthy foods. In the future, the preparation parameters for the starch-lipid complexes still need to be further optimized, and more depth about the interaction mechanism between starch-lipid complexes and other food nutritional components also need to be deeply explored. Meanwhile, the effect of these complexes on physiological indicators such as blood glucose and blood lipid during the process of digestion and absorption should be investigated, to improve its functionality in the food system and enhance this stability during the processing.