Acetylation is a chemical modification of the starch structure that consists of replacing a certain number of hydroxyl groups with acetyl groups using acetic anhydride. This process depends on certain factors, such as starch source, acetic anhydride concentration, reaction time and pH. The aim of this study was to characterize the native starch (isolated from a commercial potato ‘Única’ variety) and the acetylated starches by FT-IR spectroscopy, and evaluate their physicochemical (amylose content, color) and functional properties (swelling power, solubility, water retention capacity, thermal properties, and pasting profile). The evaluated samples were native starch (AN) and modified starches by acetylation with different concentrations of 5 %, 10 % and 15 % acetic anhydride (AAc5%, AAc10% and AAc15%). The apparent amylose contents for native starch and acetylated starch (AAc15%) wer...