ESS lenses are 2.4mm to 2.8mm thick polycarbonate - tough enough to stop a shotgun blast, and one of very few goggle and eyeshield lenses that passes the rigorous US Military .22 caliber ballistic impact test MIL-V-43511C. Independent test labs show that ESS lenses have higher V50 impact resistance levels than the most popular tactical lenses from Oakley and Bolle. At the same time, ESS lenses have 100% UVA/UVB protection, and the best optical clarity available in ANSI Z87.1 compliant eyewear.

Highly active goggle users demand maximum fog resistance. The inner surfaces of all ESS goggle lenses are coated with a highly fog repellent treatment called ESS Clear Zone. This treatment is impregnated in the lens for long lasting performance.