The object of the present invention is to provide a golf ball which is excellent in abrasion-resistance, durability and resilience and a process for preparing the same.The gist of the present invention resides in using a cover composition having a thermoplastic polyurethane and a heat reactive microcapsule encapsulating a polyisocyanate; during the molding of the cover, the polyisocyanate is contained inside the microcapsule to inhibit the crosslinking reaction between the polyisocyanate and the thermoplastic polyurethane to maintain the moldability of the cover, while, after the molding of the cover, the golf ball body is heated in order to promote a crosslinking reaction between the polyisocyanate released from the microcapsule and the thermoplastic polyurethane to improve the abrasion-resistance, durability and resilience of the resultant urethane cover.