An incubation method was proposed for improving cooking properties of rice and developing health food from brown rice. Effects of incubation of brown rice on the gelatinization of its milled rice flour were investigated both kinetically and morphologically. During incubation in a 30°C seed bed, enzymes existing in brown rice were activated. Amyloplast walls were destroyed, and starch granules were decomposed by enzyme catalytic reactions. Milled rice flour of the incubated brown rice had different viscosity curves in gelatinization tests. The peak viscosity and break down of the milled rice flour changed in two stages, i. e. an increase stage and a decrease stage, according to duration of incubation. Simulation with a first-order reaction model showed that the gelatinization of milled rice flour could be expressed by an Arrhenius equation. Incubation in the 30°C seed bed raised the activation energy of gelatinization from 1.157×10⁵ to 1.492×10⁵J/mol.