An object of the present invention is to provide a golf ball having a high resilience with a high spin rate on the approach shots. The present invention provides a golf ball comprising a constituting member that is formed from a polyurethane composition containing a polyurethane elastomer as a resin component, the polyurethane composition satisfying properties of a rebound resilience of 54% or more and a shear loss modulus G″ of 5.03×106 Pa or less when measured at the conditions of the temperature of 0° C., the oscillation frequency of 10 Hz, and in a shear mode using a dynamic viscoelasticity measuring apparatus.