The effects of temperature-cycled retrogradation treatment on the structural characteristics and in vitro digestibility of waxy potato starch were investigated in this study. The results showed that the maximum yield of slowly digestible starch (SDS) in waxy potato starch reached 38.63% by retrogradation treatment under temperature cycles of 4/25°C for 3 days with an interval of 24h. The starch products prepared under the temperature cycles of 4/25°C exhibited a narrower melting temperature range (T c −T o ), a higher melting enthalpy (ΔH) and a higher IR absorbance ratio (1047cm −1 /1022cm −1 ) than that prepared at a constant temperature of 25°C. Compared to native starch, X-ray diffraction pattern of treated starch was altered from B-type to C-type. Furthermore, the relative crystallinity of the starch products prepared under temperature-cycled retrogradation was the highest. This study suggests that more imperfect crystallites are formed in the crystalline matrix under temperature-cycled retrogradation, resulting in a high yield of SDS.