The consumption of bread as the principal food is increasing. The taste of bread depends on the components of raw materials. Though the knowledge about the raw materials of bread is important for the development of new products and the cost accounting, it is difficult to find the study on the role of raw materials in making bread. Therefore, the purpose of this study is to integrate the existing theoretical study on bread. Then, it will provide the basic knowledge on the raw materials in making bread in order to develop the technique of making bread.