Smith Helmets: For over forty years Smith Optics has hung its hat on a heritage of authenticity, innovating products for the fresh-air addict who pushes their limits and gear daily. Based in Sun Valley, Idaho, Smith Inc. was founded in 1965. Today, Smith is known for its diverse line of sunglasses, snow and motorsports goggles, snow helmets, and ophthalmic eyewear. Smith’s devotion to excellence, innovation, performance and style has made Smith the choice of action-sport athletes worldwide. Performance. Style. Smith. Solid.