The effects of common edible oils and heating methods on starch structure and in vitro digestibility of wheat starch were studied. The edible oils such as butter, palm oil and soybean oil were blended with wheat starch at the ratio of 1: 5 (w / w), and then were treated with constant high temperature heating and consecutive heating up respectly to prepare starch-lipid complexes. The lipids content, particle morphology, crystalline structures, thermal properties and in vitro digestibility of the complexes were determined. The results showed that complexed-lipids content of wheat starch increased significantly, and the crystalline structure of wheat starch changed from A type to A+V type after complexed with lipids. Among them, palm oil was easier to form stable complex with wheat starch. Compared with constant high temperature heating treatment, the complexes formed by consecutive heating up treatment were more stable, and the content of slow digestible starch (SDS) and resistant starch (RS) of complexes were significantly increased. After constant high temperature heating treatment, the starch-soybean oil complex showed the highest SDS content (15.8%), while the starch-palm oil complex showed the highest SDS content (16.4%) using consecutive heating up treatment.