This study is to establish a design criterion golf head based on sound quality during striking a golf ball. The experiment method is to measure sound during striking a golf ball by using dynamic signals analyzer to get its frequency spectrum plots. The sound quality is determined by human hearing and identification can be established due to the characteristics of the frequency spectrum of striking sound. The finite element method is also use in the design of golf head. Sound characteristics described by frequency spectrum and structure dynamics of golf head. The linear regression method or the neural network method is applied to suggest the identification method of the coefficient of restitution. By the resonance frequency and mass will know if the coefficient of restitution conform to the regulations.