This study was to evaluate the optimum condition of ultrasonic-cellulase treatment for the highest conversion of insoluble to soluble dietary fibre in bamboo shoot powder. The interaction between independent variables (frequency, time and cellulase concentration) with response variables (water holding capacity, oil holding capacity and swelling capacity) was evaluated and optimized using Response Surface Methodology (RSM) coupled with a Central Composite Design (CCD). The results showed that the optimum condition of ultrasonic-cellulase treatment was as follows, the ultrasonic frequency at 21 Hz, ultrasonic time at 5 mins, and cellulase concentration at 30 mg/g of bamboo shoot powder. The model generated by RSM was validated since all the percentage errors for all the responses were less than 5%. A comparison between treated and untreated bamboo shoot powder was performed where treated bamboo shoot powder showed significant differences from untreated bamboo shoot powder in terms of water holding capacity (85.68%), oil holding capacity (39.45%) and swelling capacity. In conclusion, the result indicated that ultrasonic-cellulase treatment on the conversion of the insoluble to soluble dietary fibre in bamboo shoot powder had been successfully achieved.