Golf ball spin rate after impact with club is created by the contact force, which is greatly influenced by ball and club mass, material, impact speed, and club loft angle. Previous studies showed that the contact force is determined as the resultant force of the reaction forces normal and tangential to the club face at the contact point. The normal force causes the compression and restitution of the ball, and the tangential force creates the spin. Especially, the tangential force takes either positive or negative values as the ball rolls and slides along the club face during impact. Although the positive and negative tangential forces are known to create and reduce the back spin rate, respectively, the mechanism of ball spin creation has not yet been discussed in detail. It is shown in this work that the linear impulse of the tangential force is directly related to generation of back spin rate of golf ball. The linear impulse can be calculated from the tangential force, which depends upon many factors such as ball and club mass, material, impact speed, and club loft angle. In this research, the influence of the contact force between golf club and ball is investigated to analyze the mechanism of impact. For this purpose, the contact force and the contact time at impact between golf club head and ball are computed using FEM.