jblum, I had heard the same acronym story as well, but I looked it up on Wictionary, here is the etymology of the word "golf" : "The word is first known in English from the 15th century from Scots. Although the etymology is uncertain, the most likely origin is thought to be from the Middle Dutch colf (“‘club’”). Note that the idea that “golf” is an acronym from "gentlemen only, ladies forbidden" is false - this is a folk etymology."
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