Unique optical properties of noble metal (gold and silver) nanoparticles such as tailorable surface plasmon resonances, surface-enhanced Raman scattering (SERS) and highly enhanced fluorescence intensity have attracted the attention of researchers. In recent years, gold nanoparticles have found applications in biology, catalysis, electronics and photonics thanks to their unique chemical and physical properties. Especially, one dimensional arrengement of gold nanoparticles such as nanowires, nanotubes, nanofibers, have found intense interest because of their fast mass and electron transfer properties as well as higher diffusion capability. Among these one dmensional materials, nanofibers have ultrahigh aspect ratios of up to 100000 which result in high mass and electron transfer properties. In this study, gold nanoparticles with concentration of 0.01, 0.02,and 0.03%w/v were synthesised in four polyacrilonitrile (PAN) solutions in DMF with PAN concentration of 6, 7, 8, and 9%w-v, by laser ablation synthesis in solution (LASiS). Characterization of Gold nanoparticles by UV-Vis spectrum, TEM and DLS analyse showed that spherical gold nanoparticles with average diameter of 17 nm had been synthesized successfully. Only three of the above mentioned solutions led to the electrospinnig of three uniform PAN nanofibers incorporated with gold nanoparticles (0.01, 0.02 ,0.03%w/v). Average diameter of these nanofibers was 317, 123, 176 nm, respectively. Subsequently these nanofibers were used as precursors to produce gold nanoparticle incorporated activated carbon nanofibers. Among these precursors, only the activation of the electrospun PAN nanofibers with 0.02%w-v gold nanoparticles led to proper activated carbon nanofibers containing gold nanoparticles. Average diametere of these nanofibers was 144 nm which is higher than its precursor. The characterization of the nanofibers before and after activation was carried out by SEM, FESEM, TEM, XRD and FTIR. The electrical resistance of the only activated carbon nanofibers incorporated with gold nanoparticle which could be produced was 9.2 × 10-3 ?m.