A facile approach to prepare electrospun poly (vinly alcohol) (PVA) nanofibers with high concentration of gold nanoparticles (Au NPs) on the fibers, had been developed. These PVA/Au nanofibers could be used as flexible surface-enhanced Raman scattering (SERS) substrates. Relatively high concentration of PVA aqueous solution (10 wt %) was used as the stabilizing agent for gold salt precursor, as well as the starting solution for electrospinning. This method was demonstrated to be effective to prepare high-concentration-gold nanoparticles without aggregation and precipitation by reducing high concentration of gold salt in the presence of PVA aqueous solution. SEM and TEM images showed that both the amount and the size of Au NPs which embedded in PVA nanofibers, increased with increasing the gold salt content, while the gap between the adjacent NPs decreased. Raman spectra showed an apparent enhancement in the signal of 4-mercaptobenzoic acid (4-MBA) molecules pre-absorbed from its ethanol solution onto the PVA/Au nanofibers. The high SERS activity to 4-MBA in solution with a relatively low concentration (10(-6) M), could be mainly attributed to the reduced gap of Au NPs.