In a golf ball having at least a set of large and small diameter dimples, the large and small diameter dimples are of the same cross-sectional shape in their lower portion. A master model is prepared by feeding a cutter into a hemispherical surface of a master block to different depths while rotating the cutter, thereby forming a set of large and small recesses, respectively, wherein the large and small recesses have the same cross-sectional shape. The master model having plural types of dimples can be briefly fabricated and has increased freedom of design. Using the master model, a golf ball featuring uniform and densely distributed dimples can be manufactured.