The relationship of in vitro starch digestibility and gel strength was investigated at various concentrations (10-30%) of rice cultivars with different amylose contents (27.9, 17.9, and 5.2%). As the rice flour concentration increased, predicted glycemic index decreased, but gel strength increased regardless of amylose contents. Gel strength correlated strongly with amylose content, whereas in vitro starch digestibility was more highly affected by rice flour concentration than by amylose contents. Moreover, the impact of degree of gelatinization on in vitro starch digestibility of high amylose rice was also examined in terms of structural features and rheological properties. The digestion rate of fully gelatinized flour was 1.7 times higher than that of native flour, while the disrupted structure with a different gelatinization degree during starch digestion was visually demonstrated through the X-ray diffraction and molecular distribution analysis. The rice flour changed from an A-type to a V-type pattern and showed difference in crystalline melting. The low molecular weight distribution increased with increasing degree of gelatinization during starch digestion. The apparent viscosity also increased with degree of gelatinization. These results demonstrated that the starch digestibility of rice was more affected by concentration than by amylose content, as well as by the degree of gelatinization due to structural difference.