Bread, one of the most traditional foods around the world, is characterized by its high starch content. Part of the starch which is not digested by digestive enzymes composes dietary fiber and is called resistant starch (RS). This study reports the first fermentation interval (dough), acidity, and RS formation, aiming to identify process conditions that contribute to the functional value of a loaf of bread, which was made from wheat flour, sugar, yeast, salt, soybean oil and water in the ratio of 100:5:5:2:3:60 g/g. The dough rested for 10 min (sample A) and 30 min (sample B), was shaped, fermented at 30 °C for 120 min and baked at 200 °C for 20 min. RS was determined with the use of enzymes α-amylase, protease and amyloglucosidase and quantified by the 3,5-DNS method; factor 0.9 was used for converting free glucose into starch contents. Acidity was determined by the AACC method and expressed as percentage of acetic acid. Samples A and B exhibited 133.18 and 96,7 mg. g-1 of RS while acidity was 2 and 2,2%, respectively. Increase in first fermentation time of dough decreased RS contents and increased acidity. Acid formation in the dough may be a function of the first fermentation stage, when formation of CO2 and organic acids occurs. Data suggest that a model that relates acidity to RS can be generated and employed as a faster and simpler way to estimate RS formation. Furthermore, employing process conditions that promote RS formation in bread is valuable, not only because it is a widely consumed food but also because RS provides beneficial effects on product functionality.