This is what the majority of quality soccer balls are made out of. It offers a great blend of durability and responsiveness and is the material most commonly used by professional leagues for their game balls. In fact, FIFA uses polyurethane, or PU, exclusively for their game balls. One thing that allows PU to stand out above many of the other materials is its versatility.
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