Abstract: Wheat B starch slurry is the by-product of wheat processing, and its high value utilization can promote the development of wheat deep processing technology. According to the characteristics of wheat B starch slurry, an extremely low acid hydrolysis process was proposed in this study. The effects of extremely low acid concentration, hydrolysis temperature, and hydrolysis time on the dextrose equivalent(DE) values of saccharification were investigated, and the response surface methodology was then used to optimize the conditions of hydrolysis process. Under the optimum conditions of sulfuric acid concentration of 0.07%, hydrolysis temperature of 166℃ and hydrolysis time of 66 minutes, the DE value of B starch slurry saccharification reached 88.58%. Furthermore, the kinetics of extremely low acid hydrolysis of B starch slurry was established. The kinetics results showed that the hydrolysis process followed the first-order reaction kinetics model, and the activation energy and pre-exponential factor were 75.118 kJ/mol and 1.429×10⁷ min^-1, respectively.