If you're after a functional set of affordable goggles, then there's a lot to like in the 100% Accuri MTB. They're comfortable, well ventilated, have a good field of vision and work well with open or full-face helmets, though the clear lens on these seemed fairly prone to scratches.
The Accuri goggles sit just above 100%'s most basic Strata goggle and for the extra £20 over those you get a slightly wider strap with silicone gripper and triple rather than single-layer foam where they sit against your face, though the lens is exactly the same.
If you're not absolutely pushed on price, it's an upgrade worth going for, as the Accuris are very comfortable in use, with the slightly fluffy outer layer working really well to wick sweat without getting unpleasantly soggy or irritating skin.
The frame is made of a flexible and tough urethane which has survived being generally abused as well as the odd trip through the washing machine when the foam started to pong. It works decently well with open and full-face helmets, though on the latter they don't sit quite as flat on your face and against the lid as goggles that have extender 'wings' for the straps, but those are only seen on much more expensive items.
Ventilation is very respectable, with large foam covered openings all around the perimeter of the lens. The ventilation is aided by the shape of the frame and lens, which has a slight bulge in the centre. That lifts it free from the brim of the helmet, allowing air to flow around and through the mesh and also improves your field of view when you're in a head-down, attacking position on the bike.
The clear lens on the set I tested (goggles with tinted versions are an extra £10) is probably the area that the whole package falls down, though that's unsurprising at this sort of money. The optical clarity is okay if not outstanding and they didn't seem too prone to fogging, but they did seem very prone to getting scratched.
To be honest, it's only an issue when bright light diffracts on the scratches and reduces vision, but that's not too common an occurrence if you're using them to keep mud and filth out of your eyes. At this sort of money, it makes sense to just buy a clear lens for winter that's likely to have a fairly limited life span and a tinted one for brighter times - you'll still be quids in relative to a lot of more pricey goggles. A replacement single layer clear lens - shared with both cheaper and more expensive goggles in the range - is only £12.
They do, of course, have pegs for tear-offs, but seeing as non-biodegradable versions of these are banned at most bike races and pretty unacceptable to use when just pedalling about, your best plan is to try and maximise the life of the lens through careful cleaning.
All in all, the Accuri goggles offer great comfort, ventilation and a great field of view for the money. If you don't mind changing lenses a bit more often than you would with pricer rivals then they're well worth the money. Add in a huge number of lenses (including double layer items) tints and frame options and you're pretty spoiled for choice.
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