The effects of ANN prior to cross-linking of non-wx rice starches on a RS level and granular shape were investigated to apply them for a fat replacer with RS in a liquid food system. Acid hydrolysis and sonication were also evaluated to improve RS quality. The RS level was also compared with AOAC and P/G methods. The RS levels of CRS analyzed with the AOAC method were higher than those analyzed with the P/G method, but the differences in the RS level of CRS affected an ANN condition and starch content during cross-linking. When ANN was conducted at 50°C for 12 h using the AOAC method, and starch content (40%) used in cross-linking was at 45°C for 3 h, the highest RS level of CRS treated with ANN was 69.4% compared to 38.3% RS level of CRS without ANN. The 1 h acid hydrolysis (pH 4.0) of CRS treated ANN increased 114.5% of the RS level (79.4% compared to 69.4% in CRS treated ANN), regardless of which analytical methods were used. CRS granules remained the same as native ones with a polygonal shape and A type crystallinity even after being treated with ANN, and acid hydrolysis. The sonication before cross-linking reaction increased the RS level and prevented increase in size from aggregating CRS granules.