This is a custom cut from an Oakley donor lens, XS Emerald Polarized lens. They are perfect, machine cut and polished, set of lenses. THese are only available using the Big Taco lenses that can only be purchased in the Oakley stores. So that means retail price plus tax. Then the cut. Many members have purchases the BT's like this over the past three weeks from me, but this is the first I am listing. That is why the price is so high. Hard to get and do---- Price is $142 shipped CONUS, Paypal Friends and Family, or you pay the fees. Fit is guaranteed.