lost ball rule

Question
A player hits the ball from the tee into the rough.  The ball can't be found in the rough after looking for five minutes.  The player goes back to the tee and hits a provisional into the fairway. He then hits that ball on the green laying 4.  While approaching the green he finds the original ball in the rough farther ahead than he thought.  Is he allowed to play the found ball as his original tee shot laying 1?

Answer
Hello kal:
Thanks for asking this question.

No.  He is not allowed to play the original ball found since the ball he hit after provisional is indeed in play.  
Please see http://golf.about.com/cs/rulesofgolf/a/rule27.htm for more details.

Hope this helps you.  

Thanks.