1. A method of analyzing a physical property of a golf ball comprising the steps of: dividing a golf ball into a large number of meshed elements to obtain a model including a plurality of layers formed by a group of the elements; and analyzing a physical property by a simulation using the model, the model including a layer having at least a part set to be a fine element region and a number Na of divisions in a circumferential direction of the fine element region being set to be larger than a number Nb of divisions in a circumferential direction of an inner part of the layer.