The invention relates to the field of sporting goods, in particular to a high elasticity and restorability ball structure, which comprises a foamed ball core, wherein a reinforcing layer is arranged outside the foamed ball core, and a plurality of ball surface patches are bonded to the periphery of the reinforcing layer; the foamed ball core and/or the ball surface patches can be prepared by using a supercritical foaming process, which ensures the roundness consistency and excellent elasticity and restorability during processing, as well as the roundness consistency after impact of external forces.