Lenses in sports eyewear usually are made of polycarbonate. Since polycarbonate is such an impact-resistant lens material, it works well to protect eyes from fast-moving objects. Polycarbonate lenses are up to 10 times more impact-resistant than plastic or glass lenses. They are also lightweight, strong and durable. Polycarbonate lenses set the standard in eyewear safety. These lenses are a smart choice for athletes, those who work in hazardous job environments.

Lenses that are treated front and back with a clear, scratch-resistant coating have a much smoother surface that is more resistant to scratching.
The coating does not interfere with how the lens functions and does not affect vision. Though an anti-scratch coating is not 100% scratch-proof, but it helps to prevent minor scratches that can easily happen to a regular lens. These minor scratches can damage the surface of the lens and impair vision. An anti-scratch coating acts as a protective layer thus making the lenses more durable and safe.

Polycarbonate is the material favored by most sports eyewear manufacturers because it's very light and shatterproof, which is an impressive impact resistant lens. Being flexible is what enables it to absorb energy without fracturing. Polycarbonate lenses are more impact-resistant than plastic or glass lenses. PC lens provide a very high degree of eye protection.