When to use which, how they behave differently under heat and pressure, and a decision framework your R&D team can actually use. Same Crop. Very Different Ingredients Both ingredients come from corn, but the similarity ends at the source. The milling process — and how much of the kernel is retained — determines their functional profiles entirely. Treating them as interchangeable is one of the most common and costly formulation mistakes in the industry. Corn Flour Corn Starch