The present invention provides a golf ball comprising a spherical core and at least one cover layer covering the spherical core, wherein the cover is formed from a polyurethane composition containing a polyurethane elastomer as a resin component, the polyurethane composition satisfying properties of rebound resilience of 54% or more and a shear loss modulus G″ of 5.03×106 Pa or less when measured in a shear mode using a dynamic viscoelasticity measuring apparatus at the conditions of the temperature of 0° C., and the oscillation frequency of 10 Hz, and the spherical core has a hardness distribution that R2 of a linear approximate curve determined by a least-squares method is 0.95 or more, when plotting JIS-C hardness measured at a center, a surface and at intervals of 2.5 mm from the center of the spherical core, versus distances from the center of the spherical core.