The best materials for playground balls are those that offer durability, safety, and versatility. Rubber is a top choice due to its resilience and ability to withstand rough play and various weather conditions. It provides a good grip and bounce, making it ideal for games like kickball and dodgeball. 
Vinyl is another popular material, known for its lightweight nature and affordability. It is often used for smaller balls and is suitable for younger children due to its softer texture, reducing the risk of injury. 
Foam is excellent for indoor playgrounds or environments where noise reduction is important. It is soft, minimizing the risk of injury, and is often coated with a durable outer layer to enhance longevity. 
Polyurethane is a synthetic material that combines the benefits of rubber and vinyl. It is durable, resistant to wear and tear, and offers a good grip. It is often used in high-quality playground balls that require a balance of performance and safety.
Latex-free options are also available for children with allergies, ensuring inclusivity in play. These materials are designed to mimic the properties of traditional rubber without the allergenic compounds.
In summary, the best materials for playground balls are rubber, vinyl, foam, and polyurethane, each offering unique benefits that cater to different needs and environments.