Effects of degree of milling on starch digestibility of cooked rice during (in vitro) small intestine digestion were investigated. By fitting starch digestograms to the logarithm of slope plot and combination of parallel and sequential digestion kinetics model, two starch fractions with distinct digestion rate constants were identified. Results from scanning electronic microscope and confocal laser scanning microscope showed that the rapidly digestible starch fraction (RDF) was mainly composed of gelatinized starch, while the slowly digestible starch fraction (SDF) was consisted of relatively intact starch granules, protein matrix encapsulated starch and starch-protein binary complex. The cooked rice with milling treatment had more loosely packed and larger network cells compared to that for brown rice. Consequentially, the RDF content was decreased, while that for SDF was increased by the milling treatment. These results could help the rice processing industry to develop healthy rice products with desirable starch digestibility.