Oakley, Inc., in Lake Forest, California, is a subsidiary of Italian company Luxottica which designs, develops and manufactures sports performance equipment and lifestyle pieces including sunglasses, sports visors, ski/snowboard goggles, watches, apparel, eyewear, and other accessories. Oakley's design and performance have made a reputation with athletes all over the world including the US Olympic Team. Most of Oakley's technological designs, fashion pieces, gear, etc. were developed with extensive athlete input and testing in the field to ensure the best performance possible.