This paper describes a study on the uptake of gold (III) ions by viable and treated cells of the unicellular alga, Chlorella vulgaris. Inactivating the algal cells by various physical/chemical treatments resulted in a considerable enhancement in the uptake capacity over the pristine cells. X-ray Photoelectron Spectroscopy (XPS) analyses confirmed the deposition of elemental gold, Au (O), on the cell surface, indicating that a reduction process has taken place. XPS results also suggested an increase in the oxidized carbon species, carboxyl species in particular, on the surfaces of the treated cells. FTIR spectroscopy results revealed that the carboxyl group was involved mainly in the binding of the gold on the surface of both the viable and treated cells.