Gold atomic clusters of only two and three atoms were prepared by a simple electrochemical technique based on the anodic dissolution of a gold electrode in the presence of PVP, and subsequent electroreduction of the Au-PVP complexes. These clusters show stable photoluminescent and magnetic properties, which make them the smallest and most elemental gold (0) building blocks in nature (after atoms) bringing new possibilities to construct novel nano/microstructures with large potential interest in biomedicine, catalysis, and so forth.