The project aims to develop a Smart AI-Based Virtual Eye and Assistant for the visually impaired and the blind, leveraging aural feedback to provide a unique and effective means for individuals with visual impairments to "see" their surroundings. The system incorporates advanced artificial intelligence (AI) techniques to enable real-time object detection, currency identification, fire detection, color recognition, face, and emotion recognition, as well as text reading capabilities using Optical Character Recognition (OCR). By utilizing sound as the primary sensory channel, the Smart AI-Based Virtual Eye provides an intuitive and immersive experience for visually impaired individuals, allowing them to gain a comprehensive understanding of their environment. The system utilizes innovative computer vision algorithms to analyze the visual input captured by a camera and convert it into auditory information that can be easily interpreted