Gold films deposited by direct current mag-netron sputtering are used for synchrotron radiation optics. In this study, the microstructure and surface roughness of gold films were investigated for the purpose of developing high-reflectivity mirrors. The deposition process was first optimized. Films were fabricated at different sputtering powers (15, 40, 80, and 120 W) and characterized using grazing incidence X-ray reflectometry, X-ray diffraction, and atomic force microscopy. The results showed that all the films were highly textured, having a dominant Au (111) orientation, and the film deposited at 80 W had the lowest surface roughness. Subsequently, post-deposition anneal-ing from 100 to 200°C in a vacuum was performed on the films deposited at 80 W to investigate the effect of annealing on the microstructure and surface roughness of the films. The grain size, surface roughness, and their relationship were investigated as a function of annealing temperature. AFM and XRD results revealed that at annealing temperatures of 175°C and below, microstruc-tural change of the films was mainly manifested by the elimination of voids. At annealing temperatures higher than 175°C, grain coalescence occurred in addition to the void elimination, causing the surface roughness to increase.