The word golf was first mentioned in writing in 1457 on a Scottish statute on forbidden games as gouf, possibly derived from the Scots word goulf (variously spelled) meaning "to strike or cuff". This word may, in turn, be derived from the Dutch word kolf, meaning "bat," or "club," and the Dutch sport of the same name. It is often claimed that the word originated as an acronym for "gentlemen only, ladies forbidden", but this is an urban legend.
From: wikipedia
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