Background: This study was conducted on 93 volunteers with type 2 diabetes to investigate the ability of acetylated wheat starch cake containing 32.1% resistant starch to control postprandial blood glucose levels. Material and methods: The study was designed using a crossover, double-blind trial method. During each testing day, after a minimum of 12 hours of overnight fasting, each participant consumed two identical cakes containing either 80 g of acetylated wheat starch or 80 g natural wheat starch with 330ml of water within 15 minutes. Blood glucose levels were measured at baseline, 60 mins (G1), and 120 mins (G2) after ingestion. The predictive value of factors that contribute to the ability of resistant starch to control postprandial blood glucose was determined by the area under the receiver operating characteristic (ROC) curve based on the combined effect of the cake weight-to-BMI ratio (g/m²BMI) and HbA1c. Results: 60 mins and 120 mins postprandial capillary glucose levels after consuming acetylated wheat starch cake (10.4 ± 1.2 và 9.2 ± 1.2 mmol/L, respectively) were significantly lower compared with natural wheat starch cake (13.3 ± 1.8 và 11.2 ± 1.8 mmol/L, respectively) (p < 0.05). For good control of postprandial blood glucose levels, a maximum of 80 g of acetylated wheat starch can be used per serving for patients with type 2 diabetes with HbA1c ≤ 7.25 without blood glucose-lowering medication is required. Conclusion: acetylated wheat starch has better ontroled of postprandial blood glucose compared with natural wheat starch in patients with type 2 diabetes. This is very suitable in the processing of diets including resistant starch for patients with type 2 diabetes for the purpose of both supporting treatment and improving quality of life.