An object of the present invention is to provide a golf ball with an improved controllability by enhancing a dry spin rate and wet spin rate in a so-called distance type golf ball. The present invention provides a golf ball comprising a constituting member that is formed from a polyurethane composition containing, as a resin component, a polyurethane elastomer using 1,4-bis(isocyanatomethyl)cyclohexane as a polyisocyanate component, wherein the polyurethane composition has a shear loss modulus G″ of more than 5.03×106 Pa and 1.17×108 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.