We report efficient bioelectrocatalytic sulfite oxidation by human sulfite oxidase (hSO) immobilized on a gold nanoparticle (AuNP) modified gold electrode. The AuNP were synthesized in aqueous phase by using branched polyethyleneimine (PEI) as reducing as well as stabilizing agent. Gold electrodes were modified by a self assembled monolayer of dithio-bis(N-hydroxysuccinimidyl propionate) (DTSP) onto which the NP and hSO were immobilized. Cyclic voltammetry of the hSO modified electrode in the absence of substrate revealed a quasi-reversible direct electrochemical reaction of the heme domain of hSO with fast electron transfer rate. The electron transfer rate constant of ks=32 s−1 and the formal potential E0′=−0.155 V vs. Ag/AgCl/1 M KCl were estimated. Comparative studies with nanoparticles of BaSO4 indicate the importance of the NP conductivity for charge transfer and enhancement of direct electron transfer communication. Sulfite addition resulted in a largely enhanced oxidation current at low overpotential. Use of longer thiols for assembly of the AuNP resulted in a decrease of electron transfer rate and increase of overpotential for sulfite bioelectrocatalysis. The electrode modified with DTSP and AuNP exhibited a very high steady state catalytic current density of 1 µA/cm2. The assembly can be applied for the amperometric biosensing of sulfite at a potential of 0 mV vs. Ag/AgCl/1 M KCl.