© 2018, Association of Food Scientists & Technologists (India). Nixtamalized maize tortilla is a basic food for the Mexican population. It has high energy due to high starch, which may be modified to decrease its bioavailability and to produce changes in the characteristics of flours. For this research, nixtamalized maize flour was prepared and subjected to an acetylation chemical process, with and without prior hydrolysis. Raw maize flour, traditionally nixtamalized maize flour, acetylated-nixtamalized maize flour (AF) and acetylated-hydrolyzed nixtamalized maize flour (AHF) were prepared and evaluated. These flours were used for dough and tortilla preparation and analyzed for degree of substitution (DS), physicochemical properties, structure, thermal, rheological, morphological and texture properties. FTIR spectra and DS showed the presence of acetyl groups. AHF showed the highest value for water absorption index. The resistant starch increased 0.27 and 0.42% for AF and AHF samples. The gelatinization enthalpy (∆Hg) for AF was greater than other flours. AF tortillas showed better characteristics than the traditional ones and their consumption was recommended since showed better RS.