Understanding the effects of frying temperature and time on fat absorption is crucial for the manufacturing of low-fat fried products. The crystalline structure and pasting properties of the starch were analyzed for fried batter-breaded fish nuggets. Also, the amylose content, calorimetric properties, thermogravimetric properties, oil distribution of the crust were measured. The results showed that the amylose content of the starch was significantly increased with the increasing frying temperature and time, while enthalpy change, relative crystallinity, peak viscosity and final viscosity exhibited an opposite trend. Changes in crystalline structure, calorimetric and thermogravimetric properties demonstrated that starch was bound to lipids to form starch-lipid complexes and the type II starch-lipid complexes were disintegrated during continuously frying, which led to a large-scale oil distribution of the crust. These results suggested that the frying temperature and time significantly affected the wheat starch characteristics and oil distribution, thereby leading to the fat absorption.