Resistant starch (RS) refers to a group of complex carbohydrates that cannot be digested and absorbed by small intestine and can be further fermented in the large intestine of healthy individuals. Studies have shown that the consumption of RS confers a series of physiological functions and health benefits. There are many kinds of microorganisms in the intestinal tract， the degradation mechanism of resistant starch by the intestinal microorganisms has attracted increasing attention among researchers. The classification， structure， mechanism and physiological function of resistant starch were reviewed in this paper. The research advances in the interactions between resistant starch and the intestinal microorganisms were also reviewed. On the basis of the above-mentioned aspects， the degradation mechanism of resistant starch by two well-known primary degrading bacteria (including Ruminococcus bromii and Bifidobacterium) and the role of certain secondary microorganisms in degrading the RS were also discussed and reviewed in this paper. This study was expected to provide the theoretical guidance for the development of resistant starch with specific metabolic function as well as the rational selection of healthy food products with targeted functional design.