An object of the present invention is to provide a golf ball which travels a great distance on the driver shots and stops quickly on the green on the approach shots. The present invention is directed to a golf ball material having a shear loss modulus G″ of 2.11×107 Pa or less, and a ratio (E″/G″) of a tensile loss modulus E″ to the shear loss modulus G″ of 1.78 or more, when measuring the shear loss modulus G″ in a shear mode and the tensile loss modulus E″ in a tensile mode at conditions of a temperature of 0° C., oscillation frequency of 10 Hz using a dynamic viscoelasticity measuring apparatus.