L-3 Communications [LLL] said yesterday it has agreed to acquire the Electro-Optical Systems (EOS) business from Northrop Grumman [NOC] for $175 million in cash to expand its core offerings of image enhancing products.

The deal is expected to close in the second quarter of 2008 subject to regulatory approvals. Electro-Optical Systems had $190 million in sales last year and L-3 said it would be immediately accretive to earnings.

“There is strong demand worldwide for image-enhancing products, and the addition of EOS’ products and technologies enhances our ability to meet that need,” James Dunn, president of L-3’s Sensors and Simulation Group, said in a statement. “Including EOS, L-3’s EO/IR businesses will generate approximately $800 million in annual sales, with growth exceeding 10 percent.”

The EOS business, which is part of Northrop Grumman’s Electronic Systems sector, produces night vision goggles, weapons sights, driver viewers, image intensification tubes and applied optics products for the military, commercial and public safety sector. The business will be integrated into L-3’s Specialized Products segment within the Sensors and Simulation Group.