PURPOSE: To provide a golf tee which has sufficient strength at the time of use and is easily assimilatable to the nature.

CONSTITUTION: Coconut shells fall in the form of powder when a coconut palm is bisected and immersed in water and thereafter fibers are cut off by a grinder. The powder of coconut shells are consolidated and are molded to the shape of the tee 1 when the powder is supplied into molds and is compressed by a cylinder. The tee 1 has the strength to withstand use. The tee is formed of the natural products and, therefore, even if the tee is left in, for example, a golf course, is trod by a person during playing or is caught into a lawn mower, the tee is destroyed. There is thus no possibility of inducing the destruction of the nature or the trouble of the lawn mower. Further, the powder of the coconut palm is composted and decomposed by contact with moisture and, therefore, the tee is easily assimilated to the natural environment by lapse of time.