We report here on the fabrication of gold hollow microspheres using ultrasound-generated microbubbles as templates in an aqueous poly(ethylene oxide)-poly(propylene oxide) (PEO-PPO) block copolymer solution. We found that the gold hollow microspheres were not formed in a PEO-PPO block copolymer solution. On the other hand, the gold hollow microspheres were formed in a PEO-PPO block copolymer solution containing an anionic fluorosurfactant. Mechanism on the formation of gold hollow microspheres using microbubbles as templates in a PEO-PPO block copolymer solution containing an anionic fluorosurfactant was proposed as follows: (i) anionic fluorosurfactants adsorb on the surface of microbubble, (ii) PEO-PPO block copolymers adsorb on the adsorbed layer of anionic fluorosurfactants on microbubble and (iii) [AuCl4]- is reduced at the adsorbed layer of PEO-PPO block copolymers on microbubbles.