According to Official Guinness Records,
The most layers in a ball of paint is approximately 17,994 on a baseball owned by Michael Carmichael of Alexandria, Indiana, USA. Since first painting the ball in 1977, he and his wife Glenda have added nearly two coats of paint per day and as of June 2004, the ball has a circumference of 9 ft 1 in (2.77 m).Certified aborist Rick Barker inspected a core sample at 1200 times magnification and determined that a layer of paint is approximately 7 millionths (.000778) of an inch thick, and that each inch of the 14-inch sample contained 1,285 coats of paint -- therefore concluding that baseball has approximately 17,994 layers of paint. One gallon of paint is good for 20-25 layers of paint at the paintball’s current size.
For a complete list of 2004 records, please visit 2004 Guinness Records in United States.