The direct, catalytic addition of an oxygen nucleophile to a CÀC multiple bond represents an attractive approach to the formation of CÀO bonds from simple, readily available precursors. For this reason, there has been considerable interest in the identification of new and effective catalysts for the addition of oxygen nucleophiles to CÀC multiple bonds. One of the most significant developments in homogenous catalysis over the past 5-10 years has been the emergence of soluble gold complexes as catalysts for organic transformations [1]. Although a number of synthetically useful transformations have been developed, gold complexes have demonstrated particular utility as catalysts for the functionalization of CÀC multiple bonds with heteroatom nucleophiles, including oxygen nucleophiles such as water, carbinols, carbonyl compounds, and ethers. Early efforts in this area focused primarily on the application of simple gold(III) salts as catalysts, but interest has increasingly shifted toward the application of cationic gold(I) complexes supported by a phosphine or N-heterocyclic carbene ligands as catalysts for CÀO bond formation. These cationic gold(I) complexes are electrophilic, highly carbophilic compounds that are particularly suitable for p-activation catalysis. Herein we review the application of soluble gold(I) and gold(III) complexes as catalysts for the addition of oxygen nucleophiles to CÀC multiple bonds through 2008. This review is restricted to transformations that involve addition of an oxygen nucleophile to an electronically unactivated CÀC multiple bond catalyzed by a well-defined, soluble gold species.