This study was attempted to enhance nutritional value of cooked rice by adding milk in cooking water. Cooked and soaked rice with five different levels of milk in cooking water (0%, A: 30%, B: 50%, C: 70%, D: 100%, E) was tested for rheological parameters, fine structural changes, sensory evaluation. 1. Water absorbance of raw rice in cooking water with varying amountes of milk, was tested at $5^{circ}C$ and $15^{circ}C$ for 2 hours. Water absorption ratio was decreased as milk content was increased and soaking temperature was low. Time for maximum water absorption of sample A was 40 min at 1$15^{circ}C$ but for sample B to D, it was not reached until 120 min. 2. Electronmicroscopic observation revealed that starch granules of rice lost their regular forms by soaking for 90 minutes, but recovered most of initial regularity after 24 hours. Increase in milk content of soaking water decreased marginal sharpness of the starch granule, presumably due to reduced swelling of the granule. 3. Degree of gelatinization of cooked rice was highest in sample A and progressively decreased as milk content was increased. It was, however, increased in all samples when the cooking water to rice ratio was raised from 160% to 180%. During 4 hour storage, rates of retrogradation were not different between A and B samples, but those of C, D and E were about 2.5 times higher than A and B under the optimal condition of 170% cooking water to rice ratio. This was in the order reverse to hardness order of A<B<C, D<E, measured by texturometer. Cohesivencess and gumminess did not differ among samples during storage but they were exceptionally low and high for sample E when cooking water to rice ratio was increased. Swelling powers of cooked rices were in the order of B>C>A, D＞E at cooking water to rice ratios of 160% and 170%, above which A sample surpassed the rest of samples. 4. Sensory evaluation conducted by fifteen university students as panelists showed that there were more significant differences among five samples in flavour, texture than appearance and a notable preference for b and C over A, D and E.