The purpose of this study was to investigate and model the water absorption process by corn kernels with different levels of mechanical damage Corn kernels of AG 1510 variety with moisture content of 14.2 (% d.b.) were used. Different mechanical damage levels were indirectly evaluated by electrical conductivity measurements. The absorption process was based on the industrial corn wet milling process, in which the product was soaked with a 0.2% sulfur dioxide (SO2) solution and 0.55% lactic acid (C3H6O3) in distilled water, under controlled temperatures of 40, 50, 60, and 70 ºC and different mechanical damage levels. The Peleg model was used for the analysis and modeling of water absorption process. The conclusion is that the structural changes caused by the mechanical damage to the corn kernels influenced the initial rates of water absorption, which were higher for the most damaged kernels, and they also changed the equilibrium moisture contents of the kernels. The Peleg model was well adjusted to the experimental data presenting satisfactory values for the analyzed statistic parameters for all temperatures regardless of the damage level of the corn kernels.