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.
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