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P. Sherman's goggles are goggles that appear in Disney/Pixar's 2003 computer-animated feature film, Finding Nemo. The words written on the goggles (P. Sherman 42 Wallaby Way, Sydney) leads Marlin and Dory to an address that puts them one step further to finding Nemo.
The goggles were lost by P. Sherman (Dr. Philip Sherman) after he captured Nemo from the reef. He accidentally knocked them off his boat when he rode over a rough wave.