A new Golf Ball Distance and Locating System for determining the distance a golf ball was driven and for locating the golf ball within difficult to locate terrain. The inventive device includes a transmitter concentrically positioned within the golf ball, a receiver for determining distance and direction of the golf ball from a golfer. The transmitter is surrounded by an impermeable encasement which is positioned within a protective gel contained by a gel container for reducing shock impact from striking the golf ball thereby reducing the chance of damage to the transmitter. The gel container is positioned within a viscous liquid concentrically filling the golf ball thereby providing additional protection for the transmitter from the shock impact. The transmitter emits a high frequency signal which is detected by the receiver which thereafter determines the distance from the receiver and the direction of the golf ball in relation to a projected direction of the receiver.