In the present study, we report on the fabrication and investigation of SERS active structures based on the polystyrene microspheres functionalized with gold nanoparticles. Successful deposition of the gold nanoparticles on the  microsphere surface has been confirmed using the scanning electron microscopy and the zeta potential measurements. The proof-ofconcept experiments have demonstrated the SERS effect with the average enhancement factor of about 103. The studied structures are stable, easy to fabricate, and ready for application in sensing.