No, Nikon and Essilor are not the same. Nikon is a Japanese multinational corporation specializing in optics and imaging products such as cameras, lenses, binoculars and microscopes. On the other hand, Essilor is a French company that specializes in ophthalmic lenses for eyeglasses with innovative technology designed to correct vision problems like presbyopia or astigmatism. While both companies have decades of experience producing high-quality products and lenses, they serve different markets and cater to different customers.