Costa Del Mar, Inc. is a manufacturer of high-end polarized sunglasses typically for use in water sports such as fishing, sailing, and surfing. The company was founded in 1983 and is currently headquartered in Daytona Beach, Florida where they finalize their imported sunglass frames by hand assembling the lenses. Costa Del Mar manufacturers a variety of frame styles and lens options for their glasses.The company manufacturers a polarized polycarbonate and glass lens-which provide complete UVA/B/C protection.