The formula of steamed bread with low sugar and low protein for diabetic nephropathy patients was researched by single factor and orthogonal experiments. The results showed that the optimal formula was the addition amount of resistant potato starch 50%, of pregelatinized starch 8%, of amylose 10% and of wheat starch 5%. The steamed bread under this formula, whose protein content can reduced to 3%, is classified to food with moderate blood glucose index.