Polydextrose, a functional food ingredient, is potentially a prebiotic substance. The rise in diet-related illness has led consumers to take a greater interest in the ingredients of food products. In the present study, in an effort to obtain a prebiotic milk chocolate, the effects of various levels of polydextrose (0, 60, 90 and 120 g/kg) and the use of varying conching times (CT) (3.50, 4.0 and 4.50 h) and refining conditions (20.0, 25.0 and 28.0 mu m mean particle size, D-[4,D-3]) in the sample preparation process were examined and analysed with respect to the physical and rheological properties of milk chocolate samples. The use and amount of polydextrose and CT and particle size had statistically significant effects with different magnitudes and directions on the physical and rheological properties of the samples. The samples containing polydextrose significantly differed from the control samples, especially with respect to their rheological properties (p < 0,01).