Power consumption, mesh size, moisture content, color difference, amylogram of rice flour milled with water soaked rice were compared with that of rice using dry pin mil process. Maximum water absorbance of rice was 35% for 2.5 hr. Power consumption to mill the soaked rice was less than of dry rice by 6.9kW/100Kg. Moisture content of rice flour from the water soaked rice was 2% higher than that of rice flour from dry rice. Population of flour particle was 52.9% of 60 mesh and 32.6% of 60∼80mesh. Gelatinization temperature of rice flour from the water soaked rice was 30C lower than that of rice flour from dry rice. Maximum and minimum viscosity of rice flour from the water soaked rice after boiling were 296 cps and 158 cps, independently. Brightness and whiteness of the rice flour from the water soaked rice were increased upto 10hr soaking and decreased after 17hr soaking. Brightness and whiteness of the rice flour were 96.17 and 96.02, independently.