The application of nanoscience and nanotechnology in medicine has been useful in the diagnosis, monitoring, and treatment of many diseases. Gold nanoparticles are commonly used for medical imaging studies, biosensors, drug delivery systems, and gene therapy. It has been reported that nanoparticles coated with specific polymers improve the biocompatibility and stability and decrease the cytotoxicity of the nanoparticles. In this work, we performed transfection studies of gold nanoparticles coated with polyethylene glycol, synthetized by two different methods, in a human embryonic kidney cell culture (HEK 293), by using plasmids pSV-β-Gal and pIRES2-EGFP. In addition, we also evaluated the cell uptake of a fluorescent drug (atorvastatin) using the synthetized gold nanoparticles as carriers. Furthermore, the study of cell viability after the interaction between these cells and the nanoparticles was performed. It was shown that the polyethylene glycol-coated gold nanoparticles presented transfection efficiency and cell uptake greater than 45% in each case. These results suggest that the synthetized gold nanoparticles coated with polyethylene glycol could be used successfully and safely as DNA and drug delivery systems.