Resistant starch has defined as a type of starch and products of starch digestion that are not absorbed in the small intestine of individuals. The major source of resistant starch are carbohydrates, which mostly occurs on grains, cereals, and severals kinds of fruits. Food industry and variety of food products are developing variety of processing and modifying tecchniques that may lead to the formation of the resistant starch due to its functional roles. Heating-cooling cycle and cold storage recently founded as one of the effective method to support the resistant starch content. The objectives of this research were to determine the amount of heating-cooling cycle and cold storage that can effectively increase the resistant starch in Indonesian yellow rice. In this study showedthe effect of coconut milk concentration as a lipid source to increase the resistant starch, numerous heating-cooling cycle with cold storage to amylose and amylopectine content and determine the correlation of amylose and amylopectin with resistant starch content. The results showed that yellow rice with 65% (v/w) addition of coconut milk with 3 heating-cooling cycles and 48 hours of cold storage (4˚ C) resulting the highest amount of resistant starch. Amylose has a positive correlation with resistant starch composition but amylopectin showed no correlation with resistant starch