A spark plug comprising: a center electrode; a ground electrode with a gap being interposed between the center electrode and the ground electrode; and a tip provided on at least one of front end portions, facing each other, of the center electrode and the ground electrode, the tip extending along an axial line, wherein the tip includes a body portion, a coating layer, and a high specific resistance layer, wherein the body portion contains Ir, Rh, and Ru, the content of Ir being 60 mass% or greater, the content of Rh being 6 mass% or greater and 32 mass% or less, and the content of Ru being 4 mass% or greater, and none of group-A elements or a total content of the group-A elements of 24 mass% or less, wherein the group-A elements are selected from Re, Ru, W, Nb, Mo, and Zr, the total content of the group-A elements excluding Ru being less than 7 mass%, wherein the total content of Ir, Ru, Re, and W being 93 mass% or less, optionally 2 mass% or more of Pt, the high specific resistance layer, which includes Ir, is provided on a side peripheral surface of the body portion, has a Ni content greater than the Ni content of the body portion and less than 50 mass%, and has a thickness of 2 μm or greater and 45 μm or less, the coating layer is provided on a side peripheral surface of the high specific resistance layer, contains 50 mass% or more of Ni, and has a thickness of 3 μm or greater and 20 μm or less, and the tip has a specific resistance of 20 × 10 -8 Ωm or less at room temperature. a center electrode; a ground electrode with a gap being interposed between the center electrode and the ground electrode; and a tip provided on at least one of front end portions, facing each other, of the center electrode and the ground electrode, the tip extending along an axial line, wherein the tip includes a body portion, a coating layer, and a high specific resistance layer, wherein the body portion contains Ir, Rh, and Ru, the content of Ir being 60 mass% or greater, the content of Rh being 6 mass% or greater and 32 mass% or less, and the content of Ru being 4 mass% or greater, and none of group-A elements or a total content of the group-A elements of 24 mass% or less, wherein the group-A elements are selected from Re, Ru, W, Nb, Mo, and Zr, the total content of the group-A elements excluding Ru being less than 7 mass%, wherein the total content of Ir, Ru, Re, and W being 93 mass% or less, optionally 2 mass% or more of Pt, Ir, Rh, and Ru, the content of Ir being 60 mass% or greater, the content of Rh being 6 mass% or greater and 32 mass% or less, and the content of Ru being 4 mass% or greater, and none of group-A elements or a total content of the group-A elements of 24 mass% or less, wherein the group-A elements are selected from Re, Ru, W, Nb, Mo, and Zr, the total content of the group-A elements excluding Ru being less than 7 mass%, wherein the total content of Ir, Ru, Re, and W being 93 mass% or less, optionally 2 mass% or more of Pt, the high specific resistance layer, which includes Ir, is provided on a side peripheral surface of the body portion, has a Ni content greater than the Ni content of the body portion and less than 50 mass%, and has a thickness of 2 μm or greater and 45 μm or less, the coating layer is provided on a side peripheral surface of the high specific resistance layer, contains 50 mass% or more of Ni, and has a thickness of 3 μm or greater and 20 μm or less, and the tip has a specific resistance of 20 × 10 -8 Ωm or less at room temperature.