One problem which has plagued thin-film work is the inability to reconcile optical observations with conductivity measurements. Theories which describe optical properties of free-electron metal (FEM) films fail to accurately describe the electrical properties of the same. In an earlier paper, the reflectance and transmittance of thin FEM films were described for any angle of incidence using the free-electron with surface scattering (FESS) theory first developed by Reuter and Sondheimer. In this paper the FESS expressions for reflectance and transmittance of FEM films are used with a nonlinear least-squares analysis program to find the microscopic parameters of thin gold films. The conductivities calculated using these microscopic parameters are found to be in excellent agreement with experimentally measured values for the same films. Also, electron surface scattering appears to cause some anisotropy in gold films.