Wheat flour is a powder made from the grinding of wheat used for human consumption. More wheat flour is produced than any other flour. Wheat varieties are called "soft" or "weak" if gluten content is low, and are called "hard" or "strong" if they have high gluten content. Hard flour, or bread flour, is high in gluten, with 12% to 14% gluten content, and has elastic toughness that holds its shape well once baked. Rice flour (also rice powder) is a form of flour made from finely milled rice. It is distinct from rice starch, which is usually produced by steeping rice in lye. Rice flour is a particularly good substitute for wheat flour, which causes irritation in the digestive systems of those who are gluten-intolerant. Rice flour is also used as a thickening agent in recipes that are refrigerated or frozen since it inhibits liquid separation. Rice flour may be made from either white rice or brown rice. To make the flour, the husk of rice or paddy is removed and raw rice is obtained, which is then ground to flour. Puttu is a South Indian and Sri Lankan breakfast dish of steamed cylinders of ground rice layered with coconut. It is highly popular in the Indian state of Kerala as well as in many areas of Sri Lanka, where it is also known as puttu. Puttu is served with side dishes such as palm sugar or chickpea curry or banana. India is ranked as the world’s largest producer of a number of agri-products including milk and dairy products and pulses .and the second largest producer of rice, wheat, sugar and cotton. India produces more than 200 million tonnes of different food grains every year. All major grains – rice, wheat, maize, barley and millets like jowar (great millet), bajra (pearl millet) & ragi (finger millet) are produced in the country. About 15 per cent of the annual production of wheat is converted into wheat products. There are 10,000 pulse mills in the country with a milling capacity of 14 million tonnes, milling about 75 per cent of annual pulse production. The country is self sufficient in grain production and is the second largest rice producer in the world with a 20 per cent global share. Primary milling of rice, wheat and pulses is the most important activity in food grains processing. As a whole it is a good project for entrepreneurs for investment. Few Indian Major Players are as under:- Ambe Agro Inds. Ltd. Ambuja Flour Mills Ltd. Anirudh Foods Ltd. Ankit India Ltd. Annamallai Industries Ltd. Aruppukottai Shri Ramalinga Roller Flour Mills Ltd. Avanti Feeds Ltd. Bambino Agro Inds. Ltd. Bambino Food Inds. Ltd. Bannari Amman Flour Mill Ltd. Brindavan Roller Flour Mills Ltd. Century Flour Mills Ltd. Daawat Foods Ltd. Delhi Flour Mills Co. Ltd. Parakh Foods Ltd. Patiala Flour Mills Co. Ltd. Pawan Udyog Ltd. Prahlad Flour Mills Ltd. Puja Agro Food Ltd. Puja Food Products Ltd. R K Patel Food Pvt. Ltd. Rohini Foods Pvt. Ltd. S K Roller Flour Mills Ltd. Sakthi Murugan Agro Foods Ltd.