Noble metal nanoparticles are the topic of profound interest on account of their exceptional optical properties contrary to their bulk counterparts. We report here the fabrication of sputter-deposited Au nanoparticles on ITO (Sn doped Indium Oxide) coated glass substrate. The effect of varying annealing parameters viz. time and temperature in conjunction with varying thickness parameters have been thoroughly investigated. Prepared thin lms were characterized using FE-SEM (Field emission scanning electron microscope), RBS (Rutherford backscattering) measurement, and optical absorbance spectroscopy. The role of annealing temperature and time duration on the evolution of Au nanoparticles is discussed. At low temperature, lm dewetting has been observed while at high temperature and longer duration of annealing leads to particle dissolution for the greater thickness of 5 nm and 8 nm in the case of Au thin lms. According to the study, 5 nm thickness Au thin lm which was annealed at 500 o C for 90 min exhibited maximum SPR (surface plasmon resonance) effect.