A novel method for a novel type of surface enhanced Raman scattering (SERS) active substrate is proposed with high enhancement and strong sensitivity advantages. It is based on nanoscale Au film nanocracks coated on polydimmethyl siloxane (PDMS) substrate which forms gold/ polydimethylsiloxane (Au/PDMS) nanocomposites. The width of the coated nanocracks ranges from 10 nm to 45 nm by self-assembled. It is concluded that the ratio of main agent to firming agent of PDMS at 9:1 is optimum value for SERS due to its complicate texture of cracks. An enhancement factor (EF) as high as 3.14 * 108 is achieved for 4-Mercaptobenzoic acid molecules adsorbed on the Au/PDMS nanocomposite substrates.