When torching holes in steel sheet piles, you need appropriate PPE to protect against hazards such as burns, eye injuries, and inhalation of harmful fumes [1]. Here's a breakdown of recommended PPE:

• Eye and Face Protection: Use a welding helmet or hand shield with the appropriate filter lens shade to protect against radiant energy and flying objects 4, 7, 8, 18. Goggles should also be worn for additional protection from adjacent work and flying objects [2].
• Protective Clothing: Wear flameproof gauntlet gloves, a flameproof apron (leather or asbestos), and woolen clothing or chemically treated cotton clothing to protect against radiated heat, sparks, and temperature changes 1, 7. Ensure sleeves and collars are buttoned, and avoid pockets on the front of overalls and aprons [3].
• Foot Protection: For heavy work, use fire-resistant leggings, high boots, or other equivalent means [3]. Protective footwear as defined in ANSI Z41-1999, shall always be worn while on the job site [4].
• Hand washing facilities [5].
• Respiratory Protection: If the steel has lead-based coatings, provide appropriate respiratory protection [5]. Where air samples taken at the welding location indicate that the fluorides liberated are below the maximum allowable concentration, such protection is not necessary [6].
• Hearing Protection: For overhead welding and cutting, or welding and cutting in extremely confined spaces, ear protection is sometimes desirable [7].
• Head Protection: Where there is exposure to sharp or heavy falling objects, or a hazard of bumping in confined spaces, hard hats or head protectors must be used [7].

Also, it's crucial to assess the workplace for hazards to determine the necessary PPE and ensure employees are trained on how to use it properly 3, 5.