A model (1) is obtained by dividing a golf ball into meshes. The model (1) comprises a large number of elements (3). An outermost layer of the model is wholly formed by fine elements (3a). The outermost layer is wholly formed by a fine element region. A number (Na) of divisions in the fine element region is larger than a number (Nb) of divisions on an inner layer in the fine element region. A ratio (Na/Nb) is 1.1 to 15.0. The fine element (3a) and an element (3b) on the inside of the fine element (3a) are tied to each other. A physical property value of the golf ball is analyzed by a finite element method using the model (1).