The electronic properties of Au crystal and nano Au have been investigated by theory and experiment. Molecularly capped nano-Au was synthesized using the two-phase method. Gold nano-particles have been characterized by X-Ray Diffraction (XRD) and Transmission Electron Microscopy (TEM). They retain the face center cubic (fee) crystal structure. Their sizes have been determined to be in a range from 5.5 nm to 1.7 run. The L-3 X-ray Absorption Near Edge Structure (XANES) spectra of nano-Au and Au foil have been recorded using synchrotron radiation, and examined by theoretical calculation [1] based on the first principles (2,3]. Both theory and experiment show that the molecular capped nano-Au particles have essentially all the Au L-3 XANES features of bulk Au in the near edge region with less pronounced resonance peaks. It is also shown that nano Au exhibits slightly deeper 4f binding energy than bulk Au in good agreement with quantum confined Au systems reported previously [4].