It depends on its intended use. Soccer ball casings are made from three kinds of synthetic materials. Polyvinyl carbonate (PVC) which is what most less expensive training balls are made from, Polyurethane (PU) which is the preferred ball for soccer tournaments, and a combination of the two. There are also foam and rubber training soccer balls for kids. Some kids' soccer balls are made of 100 percent thermoplastic polyurethane (TPU), which is a kind of foamy casing material so the ball is very soft. There are greater and lesser grades of each kind of material. PU-covered balls are generally softer, livelier, and have a better feel to them, and are what most people seek when looking for a optimal performing soccer ball.
This is the best ball ever made for dogs, especially large dogs who can usually rip a ball apart in a matter of minutes, like mine. This is our second one, the first one we had for over 2 years and my pit bull put so many teeth marks in this ball and it never went flat. The pump end eventually fell out and it still stayed round and would bounce. We only had to buy another one because my crazy dog liked to throw it up in the air and it went over the back fence and another dog (or kid) decided to take it home. I also like that I buy one for my dog, and a kid somewhere gets one too. I will never own another brand of ball for my dogs.
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