Well-ordered $TiO_2$ nanotubes with Au nanoparticles are a desirable configuration to enhance the gas sensing properties such as response and selectivity due to their high surface area to volume ratio and catalytic effect of Au nanoparticles. We have synthesized the well-ordered $TiO_2$ nanotubes directly on a Pt IDEs patterned $SiO_2/Si$ substrate and then decorated Au nanoparticles on inner and outer surface of $TiO_2$ nanotubes using electrodeposition method. The Au-decorated $TiO_2$ nanotubes shows ultrahigh response to $C2_H_5OH$ and the highest increasing ratio to $H_2$ compared with other gases.