Based in Sun Valley, Idaho, Smith Optics Inc. was founded in 1965 with the creation of the first-ever goggle featuring a sealed thermal lens and breathable vent foam. In the early years, founder Dr. Bob Smith, an orthodontist by trade, made goggles by hand using dental tools, foam and glue. Before he struck a deal for manufacturing of Smith goggles in the late 60's, Smith would often trade his creations for lift tickets. These early prototypes were usually manufactured by Smith and friends around the kitchen table.

Building on that goggle heritage and extending its expertise, Smith Sport Optics has gone on to set the standard for high performance eyewear and goggles. Innovations over the years include Tapered Lens Technology (TLT), Roll-Offs for moto goggles, patented Turbo C.A.M. Constant Air Management system, patented ODS (Ocular Docking System) prescription insert, Evolve eco-friendly materials, and their proprietary PivLock interchangeable lens system.