Biscuit is a popular food product where it is produced using wheat flour, sugar and fat as its main ingredients. Wheat flour is the major material used in biscuit production and within the flour starch is the principal component. The details of starch properties such as pasting properties, gelatinisation properties, crystallinity were discussed in this review. Starch is the major structural element in many foods, with the fat or sugar also playing key roles. Sugar gives sweetness, colour, add volumes and influence the texture of a biscuit. Besides that, it shows significant impact on starch gelatinization properties. Fat plays an important role in biscuit production and the type of fat used determines the quality of the final product. In this article, the functional properties of major ingredients of biscuit were also reviewed with emphasis on wheat flour, sugar and fat.