Starch digestibility in baked products can be affected by their formulation and processing conditions because they promote interaction among their matrix constituents. This interaction is interesting from a nutritional point of view and to mitigate the risk of exposure to contaminants. This study evaluated formation of resistant starch in cakes as a function of the ratio of ingredients, specifically milk and sugar. Type 1 white wheat flour and other ingredients recommended by the AACC were collected in the market. Four cake formulations were prepared: the standard (A), with the addition of milk instead of water (B), with milk and sugar reduced from 90 to 50 g (C) and water and sugar reduced from 90 to 50 g (D), in relation to 100 g of flour. Resistant starch (RS) content was determined by the in vitro digestion method and quantified by the spectrophotometric method. Experiments were performed in triplicate and subjected to the analysis of variance and the Tukey's test (p<0.05). RS content of the cakes ranged from 121.6 mg.g-1 (A) to 153.4 mg.g-1 (B). Replacement of water for milk promoted increase of 14.4% in RS content, while reduction of sugar led to increase of 16.5%. Milk proteins and lipids account for this increase, due to the formation of RS, mainly type 5 (amylose-protein and/or amylose-lipid complexes). Although cakes made with milk and high sugar content had higher RS content (153.4 mg.g-1), it is recommended to consume cakes made with milk and reduced sugar content, whose RS was 139.1 mg.g-1 and can contribute to control of glycemic index, therefore more nutritionally attractive.