A g-circulant matrix of order n is defined as a matrix of order n where each row is a right cyclic shift in g−places to the preceding row. Using number theory, certain nonnegative g-circulant real matrices are constructed. In particular, it is shown that spectra with sufficient conditions so that it can be the spectrum of a real g-circulant matrix is not a spectrum with sufficient conditions so that it can be the spectrum of a real circulant matrix of the same order. The obtained results are applied to Nonnegative Inverse Eigenvalue Problem to construct nonnegative, g-circulant matrices with given appropriated spectrum. Moreover, nonnegative g-circulant matrices by blocks are also studied and in this case, their orders can be a multiple of a prime number.