A spark plug comprising: a center electrode ; a ground electrode with a gap (G) 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 (G) 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. <EOS>