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.
Best of the Rest – The World Soccer Shop Heritage Ball was designed to have a vintage look with the 18 panel, brown leather design. It probably won’t feature in any competitive matches but is a great all-around ball for a casual kickaround. As the official ball of the NCAA it is not a surprise that the Wilson Avanti NCAA Official Championship Soccer Ball is a top seller.
Huge fan of Bend-It, I would not consider buying any other brand of ball. I have 4 or 5 different styles that have been used and abused during club training and off-season indoor games. It's fun watching another coach pick it out of a crowd of balls to check the brand. I've even had a pro player pick this ball out of a crowd to use in group training sessions (Go STL FC!!)
Latex bladders are one of the best materials when it comes to ball construction. However, with latex bladders, air won’t last as long as butyl bladders and will need more attention for proper inflation. Butyl-blend bladders hold in the air much better, but they are harder and less receptive in play. Mid-priced balls will usually have a mix of butyl and rubber. https://www.youtube.com/watch?v=c1SVcjYY6TE