A golf ball comprising a golf ball body having a spherical core, an intermediate layer covering the spherical core and a cover covering the intermediate layer, and a paint film formed on a surface of the golf ball body, wherein a base resin constituting the paint film is a polyurethane obtained by a reaction between a polyol composition and a polyisocyanate composition, the polyol composition contains a urethane polyol including a polyether diol with a number average molecular weight ranging from 800 to 3000 as a constituent component, and a 10 % modulus Mp (kgf/cm 2) of the paint film, a 10 % modulus Mm (kgf/cm 2) of the intermediate layer, a 10 % modulus Mc (kgf/cm 2) of the cover, a thickness Tp (mm) of the paint film, a thickness Tm (mm) of the intermediate layer, a thickness Tc (mm) of the cover, and a molar ratio (NCO/OH) X of an isocyanate group in the polyisocyanate composition to a hydroxyl group in the polyol composition satisfy following requirements; Mp ≦ 200 × X − 75 Mp ≦ 100 Mm − Mc > 100 Tm > Tc > Tp Tm × Mm / Tc × Mc > 7.5 Tc × Mc / Tp × Mp > 2.4, wherein the Mm of the intermediate layer and the Mc of the cover are calculated as tension elastic modulus at 10% elongation from the mechanical properties from a test piece measured using a tensile tester with a tension speed of 100 mm/min and a measurement temperature of 23 °C manufactured by Shimadzu Corporation, wherein the test piece is prepared by injection molding the cover composition or the intermediate layer composition to a sheet with a thickness of 2 mm and then preparing according to ISO 527-1 a dumbbell-shape test piece with a distance between marked lines of 73 mm and a width of parallel part of 5.0 mm from the sheet, and wherein the Mp of the paint film is calculated as tension elastic modulus at 10% elongation from the mechanical properties from a test piece measured using a tensile tester with a tension speed of 100 mm/min and a measurement temperature of 23 °C manufactured by Shimadzu Corporation, wherein the test piece is prepared by blending the main agent and curing agent to a paint, drying and curing the paint at 40 °C for 4 hours to a paint film and punching out the paint film according to JIS-K7161 in a dumbbell shape with a distance between marked lines of 20 mm and a width of parallel part of 10 mm). wherein the Mm of the intermediate layer and the Mc of the cover are calculated as tension elastic modulus at 10% elongation from the mechanical properties from a test piece measured using a tensile tester with a tension speed of 100 mm/min and a measurement temperature of 23 °C manufactured by Shimadzu Corporation, wherein the test piece is prepared by injection molding the cover composition or the intermediate layer composition to a sheet with a thickness of 2 mm and then preparing according to ISO 527-1 a dumbbell-shape test piece with a distance between marked lines of 73 mm and a width of parallel part of 5.0 mm from the sheet, and wherein the Mp of the paint film is calculated as tension elastic modulus at 10% elongation from the mechanical properties from a test piece measured using a tensile tester with a tension speed of 100 mm/min and a measurement temperature of 23 °C manufactured by Shimadzu Corporation, wherein the test piece is prepared by blending the main agent and curing agent to a paint, drying and curing the paint at 40 °C for 4 hours to a paint film and punching out the paint film according to JIS-K7161 in a dumbbell shape with a distance between marked lines of 20 mm and a width of parallel part of 10 mm).