The objective of this study was to determine rheological properties of cold water-soluble potato starch. Scanning Electron Microscopy (SEM) study showed that granule size of cold water-soluble potato starch was 10-60 μm, and shape was dimple in the middle, likely due to starch shrinkage after swelling during treatment. Cold water-soluble starch was prepared by ethanol (60%) and 3 M NaOH. The cold water solubility of native potato starch was low at 4.43±2.9%, whereas the solubility of cold water-soluble starch was high at 81.01±0.9%. The DSC diagram showed a gelatinization peak temperature of native starch but no such peak for treated starch. In dynamic tests, cold water-soluble starch showed decreased storage modulus (G') and loss modulus (G'') with increasing temperature, while native starch showed a continuous increase in G' and G''. This results indicated that cold water-soluble starch showed different granule structure and rheological properties.