Polyelectrolyte complex beads based on N,N,N-trimethyl chitosan (TMC) and sodium alginate (ALG) wereobtained. This biomaterial was characterised by FTIR, TGA/DTG, DSC and SEM analysis. The good proper-ties of polyelectrolyte complex hydrogel beads were associated, for the first time, with gold nanoparticles(AuNPs). Through a straightforward methodology, AuNPs were encapsulated into the beads. The in vitrocytotoxicity assays on the Caco-2 colon cancer cells and healthy VERO cells showed that the beadspresented good biocompatibility on both cell lines, whereas the beads loaded with gold nanoparticles(beads/AuNPs) was slightly cytotoxic on the Caco-2 and VERO cells.