The most commonly used materials for casing are PolyUrethane(PU) and PolyVinyl Carbonate (PVC), synthetic leather or a combination of PU and PVC. You can distinguish the type of casing used by touch. Balls that uses PVC usually have a hard exterior but are cheap and durable. PU cased balls are softer to the touch, high in quality and more responsive than PVC balls. Synthetic leather balls offer increased control hence ideal for professional matches or high-level playing. You will also notice a glossy finish on all soccer balls. This comes in handy in minimizing scuffing and water damage to the balls.
Whereas plenty of manufacturers that we reviewed opted to go with a soccer ball that was more durable than responsive, Mikasa takes the opposite approach and focuses primarily on the touch that their ball can provide. This is most apparent in the soccer ball’s choice of casing material. The synthetic leather casing of the Mikasa is by far the softest and naturally responsive-without the inclusion of texture-out of any other soccer ball we reviewed. https://www.youtube.com/watch?v=3OKagE2ZIRA