We have prepared MgO/Au core-shell nanowires, subsequently demonstrating the fabrication of Au nanotubes by using MgO nanowires as a sacrificial template. The samples were characterized by scanning electron microscopy, X-ray diffraction, transmission electron microscopy, and energy-dispersive X-ray spectroscopy. MgO nanowires were coated with a conformal layer of Au via sputtering. By etching away the MgO core in aqueous (NH3)2SO4 solution, hollow nanotube-like structures of Au were readily obtained. This approach offers a potentially useful route for the fabrication of a variety of hollow metallic structures.