http://www.nikonchat.com/nikon-binoculars-8x40/

Should I get a pair of Pentax binoculars or a pair of Nikon?
I was looking for binoculars, and I met two couples in my budget range (about $ 125), Nikon Binoculars Action Extreme 8×40 for $ 121 and the Pentax PCF WP II Binoculars 8X40 for $ 149, so that one is better?
The Nikon has a wider field of view than the Pentax, but the Pentax has more eye relief. If you wear glasses, the Pentax does better for you. Otherwise, the Nikon seems be the winner because of the prices. My concern is that neither of these lenses have Fully Multi Coated. The only Nikon Multi-Coated, the Pentax has no information about the type of coating. Fully Multi Coated (FMC), the lenses will give you the most brilliant images.
Nikon 7216 Action 8 X 40mm Binoculars