Abstract: The present invention relates to an improved golf tee. The improved golf tee is seen to include a flexible upper half which may withstand impact by a golf club without breakage and a rigid lower half to facilitate insertion of the golf tee into the ground. The improved golf tee also includes a retratable metal spike therein which further imbeds the tee in the ground so as to prevent loss the tee during a golfer's drive. The improved golf tee may also include a levelling device therein to further assist a golfer in teeing up a golf ball in a level manner.