This chapter will review the vast synthetic methods available in homogeneous gold catalysis towards the preparation of heterocycles. Particularly, reactions in which the gold catalyst activates a carbon‐carbon multiple bond have received attention over the past three decades, but also rearrangements, cycloadditions, coupling reactions, and oxidative cyclizations have found use in the field. Each of these methodologies will be discussed through reactions in which the gold catalyst plays a central role in the cyclization by a carbon‐heteroatom bond formation. Reactions in which the heterocycles are formed by a gold catalyzed carbon‐carbon bond formation will not be included here. Finally, the general reaction mechanisms of the catalysis will be given and where appropriate specific reaction pathways will be reviewed.