Recently,　starch-based　fat　replacers　(FRs)　have　emerged　as　unique　ingredients,　possessing　few　calories　and　high　vascular　scavenger　function　without　adverse　organoleptic　changes.　Here,　a　two-step　modification　method　for　the　development　of　a　starch-based　FRs　is　reported.　First,　native　potato　starch　is　amorphized　by　grinding,　alkali　and　ethanol　treatment.　Then,　the　amorphized　starch　is　complexed　with　monoglyceride.　The　results　show　that　alkaline　amorphous　potato　starch　(AAPS)　has　the　best　emulsifying　activity;　ethanol　amorphous　potato　starch　complex　(EAPSC)　has　the　highest　content　of　resistant　starch　(RS)　(21.49%),　while　grinding　amorphous　potato　starch　(GAPS)　retains　the　granular　structure　of　the　original　starch　best.　The　amorphization　reduces　the　amylose　content　of　starch,　leading　to　reduced　swelling　power　and　increased　digestibility.　Complexation,　on　the　other　hand,　is　more　like　attaching　a　layer　of　the　hydrophobic　membrane.　Combined　with　DSC　and　XRD,　amorphization　reduces　the　value　of　enthalpy　and　crystallinity,　while　the　complexation　process　does　the　opposite.　Overall,　EAPSC　is　the　best　candidate　for　novel　FRs,　due　to　its　greater　emulsion　stability　and　enzyme　resistance.　The　experimental　results　provide　a　theoretical　basis　for　the　application　of　a　novel　potato　starch-monoglyceride　complex　in　foods　such　as　cakes　and　snack　fillings.