1. A method of evaluating an energy loss of a golf ball, comprising the steps of: dividing a golf ball model into a large number of elements composed of a large number of nodal points in the form of meshes; inputting a physical property of a material for said golf ball; executing a simulation by an analysis based on a finite element method, assuming that a golf club head collides with said golf ball; and computing a strain amount generated in said golf ball model at the time of said collision; outputting a stress and a strain component of each element of said golf ball model and coordinate values of said nodal points of each element; and momently computing a value of a stress and a strain of each of six components of each element; finding a relationship between said stress and said strain of each component of each element from said value of said stress and said strain of each of said six components; and computing energy loss values of each element; and computing said energy loss value for all elements included in said golf ball model; reading said computed energy loss value by a visualizing software; and visualizing said energy loss of said golf ball model.