The present invention relates to a ball structure and a method for making the same. The ball structure includes an inner bladder and a plurality of covers. The covers surround the inner bladder. Each of the covers includes a base fabric and a resin layer. The resin layer has a recess portion at the periphery of the cover, so that the recess portions of adjacent covers defines a groove. The base fabric includes a first portion and a second portion. The first portion corresponds to the recess portion, and the second portion is away from the recess portion. The thickness of the first portion is substantially equal to the thickness of the second portion.