Based in Sun Valley, Idaho, with a Southern California office in San Clemente, Smith Optics, Inc. was founded in 1965 with the creation of the first goggle featuring a sealed thermal lens and breathable vent foam. Today, Smith Optics is known for its diverse line of sunglasses, goggles and helmets. Smith’s devotion to excellence, innovation, performance and style has made Smith the choice of action-sport athletes worldwide.