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Smith Helmets is based in Sun Valley Idaho and was founded in 1965 with a creation of the first ever goggle featured with a sealed lens and breathable foam. The Smith Optics have expanded since then and have expertise in Goggles, Helmets and Eyewear. With an high roster ranging over Snowboarding, Skiing and Biking they are one of the top brands for Eyewear and Helmets.