This review explores starch-phenolic compound complexes' formation mechanisms, structural characteristics, and functional roles. These complexes alter starch properties, enhance its resistance to digestion, and modulate enzyme activity, with significant implications for glycemic control. A critical discussion of preparation methods and characterization techniques is presented, emphasizing their application in functional food design and health-oriented products. The review highlights the potential of these complexes to address metabolic disorders, offering valuable insights for advancing food science and nutrition.