Golf ball

A golf ball comprising an elastic solid core, an intermediate layer around the core, and a resin cover around the intermediate layer, composed mainly of a urethane elastomer and having a plurality of dimples on its surface, wherein

• the dimples include 330 to 400 circular dimples having a diameter of at least 3.7 mm, and are substantially uniformly distributed such that there is no or only one great circle which does not intersect with the dimples,
• wherein the SP value is in the range of 80 to 94, provided that a sphere consisting of the core and the intermediate layer undergoes a distortion A when the load applied thereto is increased from 98 N (10 kgf) to 1275 N (130 kgf), the intermediate layer has a Shore D hardness B, the cover has a Shore D hardness C and a gage D, and SP is defined as a function of A, B, C and D by the following equation:
• SP+×C+0.5B−5D+5A,
• and wherein the values of the parameters A, B, C and D are substantially as follows, the distortion A of the sphere consisting of the core and the intermediate layer
• the distortion A of the sphere consisting of the core and the intermediate layer is from 2.59 to 3.12 mm, the Shore D hardness B of the intermediate layer is from 55 to 68, the Shore D hardness C of the cover is from 45 to 56, and the gage D of the cover is 0.7 to 1.7 mm.