Assistive navigation technologies are essential for improving the mobility and independence of visually impaired individuals. This paper presents smart navigation glasses developed to enhance environmental awareness using ultrasonic sensing and Internet of Things (IoT) communication. The system integrates an ultrasonic sensor for real-time obstacle detection, an MPU6050 motion sensor for head orientation monitoring, a Global Positioning System (GPS) module for location tracking, and a NodeMCU ESP8266 microcontroller for data processing and wireless connectivity. When obstacles are detected within a predefined distance, audio alerts are generated through a voice module to assist safe navigation in both indoor and outdoor environments. IoT connectivity enables remote monitoring and improves safety during emergency situations. The wearable design emphasizes portability, low power consumption, affordability, and user comfort. Experimental results demonstrate reliable obstacle detection, accurate location tracking, and stable overall system performance. The proposed system provides a practical and cost-effective assistive solution that enhances safety and independent mobility for visually impaired users, with potential for future integration of intelligent navigation features.