The role of the spin-orbit coupling in Au 38 (SR) 24 , as a representative case for a superatomic molecules is studied to offer a complete view of the relativistic effect in heavy elements clusters. Its Au 91 23 core can be described in as an analog to a diatomic molecule, such as F 2 , allowing the electronic structure to be depicted in terms of the D 1h point group. First, we showed the electronic structure under the spin-orbit framework using total angular momentum representations (j 5 ' 6 s; spinors), which allows us to characterize the expected splitting of certain levels derived from the cluster core. Accordingly, the optical properties are evaluated under spin-orbit coupling regime, revealing differences in the low-energy region of the absorption spectrum. Lastly, the variation of electron affinity (EA) and ionization potential (IP) properties is evaluated. This reveals characteristic consequences of the inclusion of spin-orbit coupling in Au 38 (SR) 24 , as a bridge to larger thiolateprotected gold clusters.double-groups, gold clusters, relativistic, spin-orbit, superatoms 1 | I N TR ODU C TI ON Gold nanoclusters have attracted much attention owing to their potential in interdisciplinary applications of technological interest, such as in chemical and biomedical issues. [1][2][3][4][5][6][7][8][9][10] The development of efficient synthetic and purification procedures enables us to obtain atomically precise novel metal clusters denoting differences in geometrical and electronic structures, unraveling size-dependent properties. This prompts the further understanding of gold clusters [11][12][13][14][15][16][17][18][19] to expand knowledge related to the development of clusters displaying special electronic, structural, and optical and catalytic properties. [20][21][22] A particularly interesting class of gold nanoparticles is displayed by thiolate protected (-SR) structures, where great advances have been achieved over the last two decades. In this concern, structural and optical properties has been well explored, [17,[23][24][25] reflecting the inherent relationship between geometric and electronic structure. Au 25 (SR) 18 and Au 38 (SR) 25 are two prototypical examples for thiolate protected clusters, which can be considered as a central core embedded in a structural protecting layer. [11,18] This approach is useful to rationalize their stability in terms of the electronic requirements from the core pursuing a closed-shell configuration.The characterized structure for [Au 25 (SR) 18 ]can be viewed as a central filled icosahedral Au 13 cage, or core, surrounded (or protected), by six Au 3 (SR) 2 staple motifs. [26] According to the divide-and-protect approach, in line with the electron count rules given by Häkkinen and coworkers, [11,18] the Au 13 core formally exhibits a 15 charge leading to a 8-valence electron (ve) cluster. The resulting [Au 13 ] 51 core, with its 1S 2 1P 6 electronic configuration, is able to mimic the behavior of isolated atoms, [27] and thus is coined as a superatom, similar to other ...