The occurrence of surface effects in the acetylation of granular potato starch with acetic anhydride to degrees of substitution 0.04-0.2 was studied by two different approaches. The first approach involved the fractionation of granular starch acetates into five different size classes and analysis of their acetate content. Alternatively, two narrow size fractions of potato starch acetate granules were surface-peeled by chemical gelatinization in 5M CaCl(2), and the remaining cores were analyzed for acetyl content at different peeling levels. It was established that true surface peeling occurs in this medium and that the ester linkages are stable under the conditions applied. Both approaches led to the conclusion that the acetylation of potato starch granules is accompanied by a pronounced surface effect. The surface peeling method allows determination of the extent of substitution as a function of the radial position in the starch granule.