The importance of nano gold particles has been increased in the field of bio physics and medicine, recently. In this regard, the study aims to analyze how the harmless nano gold particles can be transformed by respective variables. In this study, electrospun PU nano-webs were impregnated with aqueous $HAuCl_4$ solution and UV light was irradiated on the webs. Au-ions were reduced to nano particles by photocatalytic reduction and these nano gold particles were characterized by SEM, UV-vis, Zetasizer, Spectrophotometer, EDS. $HAuCl_4$ solution concentration and UV irradiation time have heen examined to change the amount of absorption. Nano gold particles size and UV-Vis absorbances were increased with $HAuCl_4$ solution concentration and UV irradiation time.