Intumescent flame retardant thermoplastic polyolefin (TPO) composites were prepared to study the relationships between their structure of charred layer (including of the multicellular intumescent layer and the charry layer) and flame retardant properties. They were characterized using the LOI and UL-94 test, which indicated that the best fire retardant behavior (V-0 rating and LOI reach to 28.1%) was obtained at the formulation of TPO/ammonium dihydrogen phosphate/starch (100/60/20). Thermal gravimetric analysis demonstrated that the presence of ammonium dihydrogen phosphate/starch promoted the esterification and carbonization process in lower temperature range while enhancing the thermal stability of intumescent flame retardant TPO in high-temperature range. Scanning electron microscope and optical microscope were shown that, with combustion time prolonged, the intumescent layers obtained greater number of cells, and the charry layer became more compact while the size of the carbon granules became smaller on the surface. Introduction of starch had an obvious effect on the structure of the intumescent and charry layers. The charry layer of the composites with the content of 20 phr starch was more compact and uniform than that of the composites with 50 phr. The weight ratio of ammonium dihydrogen phosphate to starch in the intumescent flame retardant was fixed as 3 : 1 which cooperated with each other well to promote a compact charry layer and to obtain the better flame retardancy performance. Therefore, the better the charred layers produced, and the better flame retardant properties they obtained. (C) 2011 Wiley Periodicals, Inc. J Appl Polym Sci, 2012