The success of the porcelain fused to gold alloy restoration depends not only on the choice of materials but to a larger degree on the technical skills. The porcelain fused to metal(PFM) alloys containing gold are commonly use for dental purposes in dental laboratory. The gold-colored alloys contain primarily gold, platinum, palladium, and silver, with minimum amounts of such metals as tin, iridium, or titanium. The purpose of this study is on the metal-porcelain fusing layer in porcelain fused to high gold alloy Principal results are as follows. The hardness number(Hv) of PFG is respectively $140.2{pm}12.6$ in as-casted, $164.3{pm}14.3$ in heat-treated, $186.6{pm}20.4$ in fired-treated. The formation of the fusing(intermediate) layer caused by components fusing the interface of porcelain and gold alloy. The main components of the fusing(intermediate) layer are Na, Al, Si, K, Zn, Zr and Ce. The intermediate layer formed by the 2nd firing is more larger than the intermediate layer formed by the 1st firing.