Zirconia gels dispersed with fine Au particles have been prepared by the sol-gel method. Starting solution with (OC$Zr_4$$H_{ 9}$)$_4$, $C_4$ $H_{9}$ OH, $H_2$O,$ HNO_3$, $HAuC1_4$ was used to prepare gels in several molar ratio. After hydrolysis, viscosity of solutions as 4∼5 cP and gelling time of sols were spent about 9 days. As the heat-treatment temperature was increased,$ ZrO_2$ had the phase transition from tetragonal to monoclinic at $750^{circ}C$. Heat-treatments of the gel have performed at 500, 700, 750, 800, 1000 and $1100^{circ}C$ for 3 hrs, respectively. We have investigated TG-DTA, X-ray diffraction patterns, SEM and EDS. The size of Au fine particles dispersed in the heat-treatmented gel was about 0.15∼0.23 $mu extrm{m}$ and the shape was most sphericity.?@