Au(001) thin films with thickness varying from ca. 25 to 83 nm were deposited on MgO(001) substrates using pulsed laser deposition. Epitaxial growth of (001) Au on the (001) MgO single-crystal substrate was observed with a Au(001)[010]//[010](001)MgO cube-on-cube epitaxial relationship for substrate temperature ≤200 °C. Detailed X-ray reciprocal space mapping (RSM) analysis and atomic force microscopy (AFM) imaging of films with different thicknesses were conducted. There is a nonmonotonic dependence of both the in-plane and out-of-plane lattice parameters with the films' thickness, while the lateral coherence length increases with the thickness. The maximum tensile strain measured was 0.3% for 65 nm thick Au(001) film. Cyclic voltammetry (CV) in acidic and alkaline media and Pb underpotential deposition (Pb UPD) measurements were used as fingerprints to assess the structure of the surface. All films exhibited the characteristic response of Au(001) single-crystal surfaces, although with some differences in the potential region between 0.7 and 1.2 V vs reversible hydrogen electrode (RHE), which corresponds to the adsorption and partial discharge of OH- anions at the electrode surface. Since epitaxial Au(001) thin films do not lend themselves to steady-state voltammetry with rotating disks or microelectrodes due to their square shape and the insulating nature of MgO substrates, the electrocatalytic activity of the films for the oxygen reduction reaction (ORR) in the alkaline electrolyte was assessed by sampled current voltammetry. It was shown that both the onset potential (Eonset) and the half-wave potential (E1/2) for the ORR do not show any dependence on strain but rather become less negative (more active) with an increase of the lateral coherence length. These data are rationalized in the context of recent density functional theory (DFT) calculations and the mechanisms governing the ORR in alkaline electrolytes