We report high optical enhancement in Ag/Au alloys and porous gold nanostructures using Surface Enhanced Raman Spectroscopy (SERS) technique. Scanning electron microscopy investigation shows the formation of Ag/Au alloys particles during irradiation of Ag-Au bilayer deposited on FTO (SnO2:F) substrate by laser fluency equal to 0.5 J/cm2 or 1.0 J/cm2 with 12 ns laser pulse duration. The dealloying process of these Au-Ag alloy particles leads to the formation of Au nanoporous particles. The obtained nanostructures were studied with SERS and revealed a promising enhancement factor in porous Au nanostructure and tunability of localized surface plasmon resonance. The highly dense strong hot spots and large specific area in porous structure of gold nanostructures is the origin of the highly enhancement factor observed experimentally and theoretically. A very good agreement between simulation and experimental results was found confirming the potential of Au/Ag alloys and particularly porous gold nanostructure in SERS application.