In the present study, the carboxyl content of oxidized starch was determined by FTIR spectroscopy. Standard curve was drawn in which the ordinate was carboxyl content determined by national standard method with the ratio of carbonyl absorbance to the key of C—H absorbance in FTIR spectroscopy as the abscissa. The ratio of absorbance of unknown oxidized starch tested by FTIR spectroscopy was obtained, The carboxyl content was calculated by standard curve, and then compared with the carboxyl content determined by national standard method, and the deviation is between 2% and 4%. In order to improve the accuracy of the experiment，standard sample was selected to draw standard curve to better ensure that the carboxyl content of the unknown oxidized starch is in the range of standard curve calculation limit, and deviates from the limit of standard curve. Compared with the carboxyl content determined by national standard method, testing with FTIR spectroscopy is simple, easy to operate, and of high efficiency and better accuracy. So, it is significant to forecast the carboxyl content of oxidized starch by FTIR spectroscopy.