We have found that the gold nanoparticles deposited on the ITO substrates show substantial acoustically induced circularly polarized light gyration (AILG). The effect exists only during simultaneous treatment by two coherent acoustical waves with frequencies 1 and 2 MHz. The maximally achieved value of the AILG susceptibility described by fourth-order axial tensor caused by probe circularly polarized acoustical field at power density about 3 W/cm(2) was equal to about 7.8 degrees/mm for circular acoustical wave polarization and was achieved at T = 4.2 K for samples possessing lower resistivity. We have discovered that maximal AILG coefficient is achieved for the samples possessing minimal resistivity. The investigated composites possess acoustically induced helicoidal grating which disappeared after 20 s after switching off the acoustical fields. (c) 2005 Elsevier B.V. All rights reserved.