Three-way incomplete multi-attribute decision-making model (TWIMADM) for multiple decision makers is an important topic in data science, which is an effective tool for decision making. However, calculation results of neighborhood blocks are still affected by neighborhood radius. In addition, most of the existing models without considering the information from the evaluations of multiple decision makers separately is difficult to obtain a comprehensive assessment. To address these problems, this paper builds a novel multi-source TWD model based on multi-granularity ball. First, the well-established granular ball is extended to multi-granularity, by which a weighted conditional probability is generated to divide the concerned region into three parts: positive, negative and boundary region. The calculation of the multi-granularity ball is independence of the neighborhood radius parameter. Subsequently, the joint entropy is developed by using the defined multi-granularity to obtain the optimal decision. Furthermore, the relative utility function is utilized to capture the preferences of decision makers, the classification and ranking of each object are determined by calculating the threshold value and expected utility value. Evaluation information from all decision makers are combined and fused. Finally, a novel TWD model is developed to address the challenges of incomplete multi-attribute decision-making problems involving multiple decision makers. The comparative case analyses and experimental evaluations have demonstrated the stability, validity, and feasibility of our model.