The effect of grinding on the pharmaceutical properties of matrix tablets consisting of ground glutinous rice starch (GRS) and theophylline (TH) was predicted by near infrared (NIR) spectroscopy. Ground GRS samples were prepared by grinding GRS in a planetary ball mill for 0-120 min, measured by X-ray diffractometry (XRD) and NIR, and then evaluated for crystallinity (%XRD) based on XRD profiles. Tablets containing TH (5 w/w%), ground GRS (94 w/w%), and magnesium stearate (1 w/w%) were formed by compression. Gel-forming and drug-release processes of the tablets were measured using a dissolution instrument with X-ray computed tomography (XCT). Swelling ratio (SWE) and mean drug-release time (MDT) were evaluated based on XCT and drug-release profiles, respectively. Calibration models for predicting percent %XRD, MDT, and SWE were constructed based on the NIR of ground GRS using partial least-squares. The results indicated the possibility of controlling the pharmaceutical properties of matrix tablets by altering the pre-gelatinization of GRS based on changes in their NIR spectra during the milling process.