PURPOSE: To provide a safe and inexpensive golf ball providing nearly the same comfortable feeling as in the case of hitting a true golf ball and practically having exercise effect by making the golf ball with ice.

CONSTITUTION: A material is formed by freezing water to make ice and cutting a mass of ice by means of machine, or pouring water into a mold having a golf ball form, followed by freezing. As an ice golf ball 1 is broken into pieces by an impact, it is not dangerous even if it flies far. Thus, no dimple for improving the flying distance is not required, and further, as a net is also not required, any open space such as park, field, and river may form an instant exercising space for hitting practice, and a person can hit the ball toward it with a vengeance. Further, whether a club head precisely hit the center of the ball can be judged from the broken state of the ice ball. As the scattered ice pieces are melted into water and then evaporated, their collection is not required, and they are non-polluting.