In this work, layer structured silicon suboxide/gold/silicon suboxide (SiOx/Au/SiOx) films were prepared by using plasma enhanced chemical vapor deposition assisted with hot wire evaporation technique. Post rapid thermal annealing (RTA) process was done on the as-prepared films for 100, 500 and 700s at constant temperature of 800oC in vacuum ambient. Effects of RTA process on the structural and morphological properties of films were studied using FE-SEM, depth profiling and XRD measurement. While, surface plasmon resonance (SPR) phenomenon exhibited by Au particles was investigated via the optical absorption spectra. SPR signals can be exhibited by sample annealed for longer time duration. Individual Au islands tend to form the spherical shape as a whole. Diffusion of Au particles towards the surface of SiOx film is temperature dependent and crystallite size of Au enlarges with the rapid thermal annealing time.