The aim of the work was to examine rheological behaviour and texture of gels formed by oxidised potato starch of a low degree of substitution [0.001 (SB) and 0.004 (SZ)]. Independently of gel concentration, lower oxidation of starch resulted in increased storage and loss moduli, whereas higher oxidation affected a decrease in these moduli compared to those of native starch. Rheological behaviour of 6% and 8% gels was different. The 6% gels behaved like viscoelastic fluids characterised by Herschel-Bulkey and Bingham models, whereas the 8% gels manifested behaviour of viscoelastic fluids fitted to Cross model. The influence of oxidation degree on gel texture was confirmed as well. Hardness of gels made from slightly oxidised SB and native starch was similar and always higher than that of the SZ gels. Adhesiveness of SB gels reached always the lowest values. An extremely high increase in adhesiveness was found for the 8% gel made of highly oxidised SZ. Different pasting, flow, and viscoelastic properties suggested diversified application of the oxidised potato starch examined.