PURPOSE: A golf tee is provided to make a accurate shot, to prevent damage to a club head due to impact by minimizing resisting impact transferred to a club head, and to enable a golfer to effectively hit the bottom of a golf ball. CONSTITUTION: A golf tee comprises a vertical unit(110), a horizontal unit(120), and a body unit(130). The vertical unit has a bottom end which is formed in the shape of a tube with a sharp end in order to be easily inserted into the ground. The horizontal unit is bent on the upper part of the vertical unit at a predetermined length. The body unit supports a golf ball to be separated from the ground at a constant height. The upper side of the body unit is formed to be concave in order to stably support the golf ball. The body unit is made of an elastic material which is formed to be tapered toward the bottom.
