O Neill manufactures and sells surfing, snowboarding and wakeboarding gear, as well as clothing and accessories for men and women. The company s surf gear includes full suits, spring suits, neoprene tops and bottoms, thermal layering, hoods and gloves, rash and ultraviolet guards and boots. Its wakeboarding gear includes USCG vests, comp and training PFDs, dry suits, thermal layering, full suits, spring suits, neoprene tops and bottoms and ash and ultraviolet guards. The snowboarding gear includes snow gear, jackets and pants. The company s other products include comp vests, fluid dry suits and boost dry suits. The company is headquartered in Santa Cruz, Calif. O Neill s products are sold in retail stores throughout the Untied States and worldwide.