Texture and microstructure of gold sheet were investigated during deformation and subsequent annealing. The Brass, S and Copper (β-fiber) orientations are closely connected together in the deformed microstructure. Recrystallization texture also was examined during isothermal annealing at 500°C with reduction in area. Initial rolling textures with rotated cube and β-fiber resulted in the cube and recrystallized β-fiber orientations after annealing. A two dimensional Monte Carlo (MC) method was used to simulate primary recrystallization in gold sheet. A function of boundary misorientation was introduced to consider anisotropic properties of grain boundary energy and mobility. Stored energy associated with orientations in the deformed grains was evaluated by reconstructing of data measured using electron back-scattered diffraction (EBSD). The nucleation at an initial stage of recrystallization was found at the high angle grain boundaries (HAGBs) and grain interiors. The main texture components obtained by the simulation were similar to those obtained experimentally except cube component.