The microstructure and optical absorption of Au-MgF2 nanoparticle cermet films with different Au contents are studied.The microstructural analysis shows that the films are mainly composed of the amorphous MgF2 matrix with embedded fcc Au nanoparticles with a mean size of 9.8-21.4nm.Spectral analysis suggests that the surface plasma resonance (SPR) absorption peak of Au particles appears at λ=492-537nm.With increasing Au content,absorption peak intensity increases,profile narrows and location redshifts.Theoretical absorption spectra are calculated based on Maxwell-Gaett theory and compared with experimental spectra.