Abstract: Continuously variable neutral density laser goggles are worn by a user so as to enable the user to align and focus laser beams of specified wavelength. A laser goggles frame has the eye openings adapted to receive filter units therein having three polarized elements, two fixed and one rotatable by an external adjusting lever, that vary in absorbance at the specified wavelength. A connecting rod is connected to each of the adjusting levers so that movement of the connecting rod causes identical movement of the rotatable elements. Additional filter units can be stacked and connected to provide additional absorption when necessary. The user of the goggles firstly maximizes absorption after which the area of concern is observed. The amount of absorption is slowly reduced by moving the connecting rod until the laser radiation is barely visible. Additional filters can be added that eliminate invisible radiation and transmit only visible radiation.