Found Lost Ball / Ball Unplayable

Question
You hit the first ball off the tee into the "sagebrush". Rule 27-2a states "If a ball may be lost ... to save time the player may play ... provisionally". You declare a provisional ball and hit it into the fairway. Now you find your first ball but it is in a bush and unplayable. Can you declare it unplayable and then play the provisional ball, hitting three? Rule 28 - "a. Play a ball as nearly as possible at the spot from which the original ball was last played." What if the original ball is not in a bush, but you do not want to take a swing at it due to impediments, rocks, buried lie, etc?

Answer
Douglas,

You can declare the ball unplayable but you cannot play the provisional ball. You must proceed under the unplayable ball rule. Rule 28 is provided for you from the USGA web site.

Rule 28. Ball Unplayable
Definitions

All defined terms are in italics and are listed alphabetically in the Definitions section.

The player may deem his ball unplayable at any place on the course, except when the ball is in a water hazard. The player is the sole judge as to whether his ball is unplayable.

If the player deems his ball to be unplayable, he must, under penalty of one stroke:

   a. Play a ball as nearly as possible at the spot from which the original ball was last played (see Rule 20-5); or

   b. Drop a ball behind the point where the ball lay, keeping that point directly between the hole and the spot on which the ball is dropped, with no limit to how far behind that point the ball may be dropped; or

   c. Drop a ball within two club-lengths of the spot where the ball lay, but not nearer the hole.

If the unplayable ball is in a bunker, the player may proceed under Clause a, b or c. If he elects to proceed under Clause b or c, a ball must be dropped in the bunker.

When proceeding under this Rule, the player may lift and clean his ball or substitute a ball.

Penalty for Breach of Rule:
Match play - Loss of hole; Stroke play - Two strokes.

Michael