The surfaces of $TiO_2$ and ZnO nanoparticles have been modified by gold (Au) nanoparticles by a reduction method in solution. Their interfacial electronic structures and optical absorptions have been studied by depth-profiling X-ray photoelectron spectroscopy (XPS) and UV-vis absorption spectroscopy, respectively. Upon Au-modification, UV-vis absorption spectra reveal a broad surface plasmon peak at around 500 nm. For the as-prepared Au-modified $TiO_2$ and ZnO, the Au $4f_{7/2}$ XPS peaks exhibit at 83.7 and 83.9 eV, respectively. These are due to a charge transfer effect from the metal oxide support to the Au. For $TiO_2$, the larger binding energy shift from that (84.0 eV) of bulk Au could indicate that Au-modification site of $TiO_2$ is different from that of ZnO. On the basis of the XPS data with sputtering depth, we conclude that cationic (1+ and 3+) Au species, plausibly $Au(OH)_x$ (x = 1-3), commonly form mainly at the Au-$TiO_2$ and Au-ZnO interfaces. With $Ar^+$ ion sputtering, the oxidation state of Ti dramatically changes from 4+ to 3+ and 2+ while that (2+) of Zn shows no discernible change based on the binding energy position and the full-width at half maximum (FWHM).