An object of the present invention is to provide a golf ball having an excellent initial velocity when being hit at a head speed of 50 m/sec and an improved initial velocity when being hit at a head speed of 40 m/sec. The present invention provides a golf ball comprising a spherical core and a cover covering the spherical core, wherein the golf ball has a rebound equivalence energy ratio (R40) ranging from 65.50% to 99.0% at a deformation amount of 7%, and a rebound equivalence energy ratio (R50) ranging from 20.0% to 70.0% at a deformation amount of 19%, in a compression test (measurement temperature: −70° C., compression speed: 30 mm/min) applying a load to the golf ball along a radial direction of the golf ball.