Power consumption, mesh size, moisture content, color difference, amylogram of rice flour milled with the water soaked rice were compared with that of rice using dry pin mill process. The rice was soaked in 23, 24, 25, 26% of water for 10hr, independently. The more rice had moisture content, the less power consumption was needed. Power consumption to mill the rice soaked in 25% of water was less than that of dry rice by 6.8kW/100Kg. Moisture content of rice flour from the rice soaked with 25% of water was 2% higher than that of rice flour from the rice soaked with 23% of, water. Population of flour particle from the rice soaked with 24-25% of water was 45.7∼46.25 of 60 mesh, 9.7∼10.4% of 80∼100 mesh and 7.7∼8.1% of 100 mesh. Gelatinization temperature of rice flour from the rice soaked with 23% and 24∼25% of water was 65.70C and 64.50C, independently. Temperature of rice flour from the rice soaked with 23% 24∼25% of water sith minimum viscosity was 85.50C and 88.4∼88.70C, independently. Brightness and whiteness of the rice flour from the rice soaked with 24∼25% of water were 95.90∼95.95 and 905.82∼95.94, independently. Brightness and whiteness of the rice flour from the soaked rice were 1.2 and 1.7 higher than that of rice flour from the dry rice, independently.