In this study, Au thin films were etched with a Cl$_2$/Ar gas combination in an inductively coupled plasma. The highest etch rate of the Au thin film was 3500 A/min at a Cl$_2$/(Cl$_2$+Ar) gas mixing ratio of 0.2. The surface reaction of the etched Au thin films was investigated using x-ray photoelectron spectroscopy (XPS) analysis. There is Au-Cl bonding by chemical reaction between Cl and Au. During the etching of Au thin films in Cl$_2$/Ar plasma, Au-Cl bond is formed, and these products can be removed by the physical bombardment of Ar ions[l].