The lens is shatterproof polycarbonate that meets world-wide safety standards with ANSI rating: ANSI Z280.3, AS1067, EN1836. These SO tactical goggles are constructed of soft urethane which stays flexible in extreme cold conditions. The dual lens system has an anti-fog impregnated acetate inner lens and a shatterproof polycarbonate outer lens. They sport 100% UVA, UVB and Infra-Red protection. Smoke, Clear, Orange and Yellow lenses are available.