We successfully synthesized near infrared (NIR) sensitive Au(shell)-Au2S(core) nanoparticles, where Au2S dielectric core was encapsulated by a thin gold shell. The cytotoxicity in vitro and biodistribution in vivo of Au-Au2S nanoparticles was studied by using NIH3T3 cells and KM mice, respectively. The quantitative analysis of Au in each tissue of mice was done by using the Inductively Coupled Plasma Mass Spectrometry (ICP-MS). Au-Au2S nanoparticles (< 300 μg/ml) showed good biocompatibility. Au-Au2S nanoparticles were preferentially taken up by the liver and spleen, and ultimately eliminated mostly in the feces.