Abstract: Conducting polymers offer a unique combination of properties that make them promising candidate materials for electronic applications. Poly (3,4-ethylene dioxythiophene): poly(styrene sulphonate) (PEDOT-PSS) is one of conducting polymers that has excellent qualities to be incorporated into many organic devices as helping in the charge transfer. In this study, different sizes of gold nanosphers (Au NSs) have been embedded into the PEDOT-PSS to form nanocomposites to improve its physical properties. Au NSs which exhibit tunable absorption depending on their size have effectively improved the absorbance of PEDOT-PSS. The increase in the energy band gap and the decrease in Urbach energy were depending on the size of (Au NSs). Embedding Au NSs in PEDOT-PSS has investigated an enhancement of the electrical conductivity of the produced nanocomposites. Lowering the gas sensitivity of PEDOT-PSS to volatile organic compound (VOCs) by embedding it with (Au NSs) can suggest this nanocomposite to be applied in electronic devices.