Rice bran has been reckoned as a potential source of edible oil contained 15-20 % of oil, in its natural state, also contains several constituents of potential significance in diet and health. Interest has focused primarily upon gamma-oryzanol, tocotrienols, and tocopherols, all of which demonstrate antioxidant properties. We analyzed the transcriptome profiles for rice grain from high and low oil content lines at the early milky stage using the Illumina sequencing method. This analysis indicated that many transcripts showed different expressions level between high and low oil content rice. The functional classification of those genes indicated their connection with various metabolic pathways, oil transport, signal transduction, transcriptional regulation, and other processes. The results obtained here will enable to understand how changes in oil concentration or availability are interpreted into adaptive responses in early milky stage of rice. Based on the functional annotation of the differentially expressed genes, the possible processes that regulate these expressed transcripts in rice grain was further analyzed. The candidate transcripts may provide genetic resources that may be useful in the improvement of oil contents of rice.