The ultimate determination is how a soccer ball feels and performs for you on contact. A good soccer ball will not only be tough enough to hold up to your fast and furious play, it will feature a soft casing for comfortable heading, and durable stitching (if stitched). It should handle well, and have good response. Most good soccer game balls feature a poly-urethane (PU) casing. Most leagues prefer 32-panel designs for its performance value. Also check for a warranty. Your new soccer ball should come with a manufacturer's warranty against defects and damage caused by normal play.
The bladder, or the inside, of the soccer ball, is also very important to talk about.  There are typically only two choices that they are made out of butyl and latex.  The higher-end balls usually are latex while butyl is typically meant for training balls.  However, butyl is much better at keeping the air and shape of the ball for longer periods!   
Latex bladders are used in high-quality balls. These kind of bladders are soft and provide good feeling. They offer better response and bounce than Butyl bladders, but the downside of this kind of bladder is they don’t hold the air for too long. As a result, they require filling more frequently. Air escapes due to micropores on the cover, but nowadays some balls are constructed with carbon latex bladder to help to close these micropores. As a result, the balls can hold air for a longer period.
Looking for a decent soccer ball? The time was when you were looking for a soccer ball you just popped into your local toy store, paid a few dollars and headed off to the local park. Times have changed and, today, soccer is big business as is the market in soccer balls. With so many manufacturers making so many claims about their latest high-tech ball, just how do you find the best soccer ball available in your price range?

The ultimate determination is how a soccer ball feels and performs for you on contact. A good soccer ball will not only be tough enough to hold up to your fast and furious play, it will feature a soft casing for comfortable heading, and durable stitching (if stitched). It should handle well, and have good response. Most good soccer game balls feature a poly-urethane (PU) casing. Most leagues prefer 32-panel designs for its performance value. Also check for a warranty. Your new soccer ball should come with a manufacturer's warranty against defects and damage caused by normal play.

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
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