Abstract: A golf ball-forming composition, golf balls prepared from the composition and the process for preparing thereof. The golf ball-forming composition is composed of the following: polyvinyl alcohol resin 5-80 wt %; filler 0-90 wt %, natural high polymer material 0-60 wt %, and plasticizer 5-50 wt %. The filler is the common filler known by the skilled person in the art; the natural high polymer material is celluloses or amyloses; the plasticizer is the common substances used by the skilled person in the art. The golf ball-forming composition is water soluble and biodegradable. The water soluble and biodegradable golf ball has a hollow inside, and has a surface which is disposed with at least one through hole communicated with the hollow. When the golf ball is hit into water, water will enter the hollow via the through hole, thereby increases the contact area between water and the ball and accelerates the dissolution of the ball, so that the ball may eventually completely biodegraded in the environment.