Thermoplastic starch (TPS) plasticized with water has poor dimensional stability and becomes brittle as water is lost, and the properties of water- and glycerol-plasticized TPS are poor at high humidity. On top of that, this research was conducted to investigate the characteristic of rubberized glutardialdehyde modified starch plasticized with fructose. Besides, to analyse the physical and mechanical strength of the thermoplastic starch panel. The thermoplastic starch was prepared by mixed the corn starch powder, natural rubber solution, plasticizer solution (fructose) and glutardialdehyde solution together. To characterise the rubberized glutardialdehyde modified starch plasticized with fructose was using Fourier Transform Infrared Spectroscopy Analysis (FTIR) test, Thermogravimetry analysis (TGA) test and Scanning Electron Microscopy (SEM) test. For analyse the mechanical strength of the thermoplastic starch panel was using tensile test and bending test while to analyse the physical strength of the thermoplastic starch panel was using density test and water absorption test. The sample was difference by the percentage of rubber content which are 0% rubber content, 20% rubber content and 50% rubber. In this research show that the 50% rubber content has excellent water resistance, low density and good bending strength. In conclusion, the percentage of rubber content will influence properties the thermoplastic starch panel.