''We went and asked the kids what they wanted to see and they said they wanted a colourful bat.
''So we thought, why don't we make the bat more attractive.
''We have infused a gold colour in the timber wood of the bat and there is sheen of a gold spray over the bat.''
The flamboyant Gayle, who calls himself the ''universeboss'' on social media, tweeted a hint about his golden bat a fortnight before swaggering into Australia.
There were some initial plans to use real gold in the bat - which would have been reminiscent of the famous scenes of when Dennis Lillee used an aluminium bat in a 1979 Ashes Test in Perth.
However that plan was scuttled with Spartan quickly realising it would never be approved by cricket officials.
''There is no metal in the gold colouring we are using in the bat,'' Sharma said.
''There are restrictions on what you can and can't use in cricket bats. And you can't put metals into bat products because they can enhance strokeplay. This bat is fine because we haven't changed the make-up of it.''
Cricket Australia last night indicated that as long as Gayle's gold bat was wooden, there should be no problem with its legality.
''Cricket Australia would assume that all players are using equipment that complies with the Laws of Cricket and, if that's case, there should be no issue," CA Head of Cricket Operations Sean Cary said.
The flashy Gayle, a T20 gun for hire, seems particularly suited to becoming the Goldfinger of world cricket.
His mansion in Jamaica boasts an in-house strip club and a "hanky panky bed" and his personal wealth is said to be in the range of $15million.