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Gilda Dent (née Gold), was the wife of Harvey Dent the brilliant and handsome district attorney of Gotham City. When acid is thrown onto Harvey's face by gangster Boss Maroni who was on trial at the time, Dent's fragile mind snaps.
It revealed that Harvey's father was an abusive alcoholic who would nightly play a game with his young son: "I'll flip a coin: if it's heads, I beat you. Tails, I don't." Harvey spent a lifetime burying his rage and resentment, only to discover that the coin was two-headed all along. She clearly shared his resentment, but without the love he felt that was tearing him apart. She scoffed that after a lifetime of abuse and cruelty, the only thing he ever gave Harvey was a coin.
Gilda tried to calm Harvey down as his mental state deteriorated. She pleaded after him when, upon awakening from a nightmare, he raced out of their bed in the middle of the night and went to his office, "where it's safe." After the acid hit his face, Gilda visited Harvey in the hospital to try and give him back the coin. It was his in pocket during the trial, and was also hit by some acid, scarring one side of the coin. The last we see of Gilda in this story is right after Two-Face's murder of Adrian Fields, tearfully explaing Harvey's childhood abuse to Batman. 
The Long Halloween
Sometime later a serial killer called Holiday began murdering prominent gangsters. Gilda is shown struggling with Harvey on their marriage; she wants to settle down and conceive a child while he is persistent on capturing Holiday. In a private monologue at the end, Gilda revealed that she was the original Holiday killer, having committed all of the murders up until New Year's Eve. Gilda indicates that Harvey attempted to assassinate Alberto Falcone on New Year's Eve, taking her place, and that he was the one responsible for the crimes from that point on. This confession is ambiguous, since Alberto did not die on New Year's and confessed to all the Holiday murders upon his capture. Considering that Gilda was in the hospital at the time of the first killings, it is unclear where she would have obtained a gun and how she could have gotten to her targets without getting caught. Gilda destroyed the evidence of her crimes and left Gotham City for parts unknown. 
In Dark Victory, the Calendar Man mentions that the real Holiday could have been female, to which an enraged Two-Face cuts him off. 
One Year Later
In the "One Year Later" story arc Batman: Face the Face, Harvey mentions Gilda when recalling his past life, but the Two-Face side of his mentality states "No, Harvey. She's gone now," without explaining what that means. 
This section of the history takes place during Flashpoint, a massive crossover event set in an alternate timeline to the mainstream DCU. History was completely changed when Professor Zoom finally found a way to erase his nemesis the Flash without harming his own legacy.
In this timeline Harvey Dent never became Two-Face. Gilda lived with her husband who was now a judge with their twin children. The Joker (Martha Wayne) kidnaps the Dent's children, and they ask Batman (Thomas Wayne) for help in their search. If Thomas cannot help, he warns Wayne destory everything he owns, including Wayne Casinos. 
Chief James Gordon locates the Joker (Martha Wayne) in Wayne Manor. Gordon is tricked into shooting Dent's daughter, as she has been taped to a chair and had her mouth taped shut with a smile drawn on it, so she is disguised as the Joker. The Joker then appears and murders Chief Gordon. Batman rushes in and manages to save Dent's daughter.
- Due to the success of The Long Halloween, the events of the story have generally been accepted into continuity as the "official" year one/year two story, given that Zero Hour erased the events of Batman: Year Two and rendered them non-canonical.
- 24 Appearances of Gilda Gold (New Earth)
- 8 Images featuring Gilda Gold (New Earth)
- Quotations by or about Gilda Gold (New Earth)
- Character Gallery: Gilda Gold (New Earth)