Mie theory explains the interaction of light with a gold nanoparticle (AuNP) through the absorption ( abs ), scattering ( sca ), and extinction ( ext ) cross sections. These parameters have been calculated in the case of AuNPs dispersed in homogeneous media, but not for specific tissues. The aim of this research was to theoretically obtain the optical cross sections ( abs , sca , and ext ) of functionalized AuNPs in liver and colon tissues through Mie theory and correlate them with the temperature increase observed experimentally in tissues containing AuNPs under plasmonic photothermal irradiation using a Nd-YAG laser ( = 532 nm). Calculations showed that abs represents 98.96 ± 0.03% of ext at 532 nm. The ext value for a functionalized AuNP in water was 365.66 nm 2 (94% of the theoretical maximum value at 522.5 nm), 404.24 nm 2 in colon (98% of the theoretical maximum value at 525 nm), and 442.39 nm 2 in liver (96% of the theoretical maximum value at 525 nm). Therefore, nanoparticles irradiated at 532 nm are very close to their resonance value. These results correlated with the experimental irradiation of functionalized AuNPs in different tissues, where the average temperature increase showed the pattern liver > colon > water. The temperature increase observed (Δ up to 13 ∘ C) is sufficient to produce cellular death.