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<TYPE>8-K
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<CONFORMED-NAME>IMMERSION CORP
<CIK>0001058811
<ASSIGNED-SIC>3577
<IRS-NUMBER>943180138
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
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<FILM-NUMBER>04754483
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<BUSINESS-ADDRESS>
<STREET1>801 FOX LANE
<CITY>SAN JOSE
<STATE>CA
<ZIP>95131
<PHONE>4084671900
</BUSINESS-ADDRESS>
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<STREET1>801 FOX LANE
<CITY>SAN JOSE
<STATE>CA
<ZIP>95131
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<FORMER-CONFORMED-NAME>IMMERSION HUMAN INTERFACE CORP
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<TYPE>8-K
<SEQUENCE>1
<FILENAME>a4624308.txt
<DESCRIPTION>IMMERSION CORP 8-K DOCUMENT
<TEXT>
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                             ----------------------

                                    FORM 8-K

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

        Date of Report (Date of earliest event reported): April 26, 2004


                              IMMERSION CORPORATION
             (Exact name of registrant as specified in its charter)

                             ----------------------


          Delaware                      000-27969                94-3180138
(State or other jurisdiction     (Commission File Number)      (IRS Employer
      of incorporation)                                      Identification No.)

                             ----------------------


                                  801 Fox Lane
                           San Jose, California 95131
               (Address of principal executive offices) (Zip Code)

                             ----------------------

       Registrant's telephone number, including area code: (408) 467-1900




                                 Not Applicable
          (Former name or former address, if changed since last report)



<PAGE>


Item 7.  Financial Statements and Exhibits.

         (c)      Exhibits.

Exhibit No.        Description
-----------        -----------

     99.1          Press Release dated April 26, 2004 regarding financial
                   information for Immersion for the quarter ended March 31,
                   2004 and forward-looking statements relating to fiscal 2004.

<PAGE>

Item 12.  Results of Operations and Financial Condition.

         The information in this Current Report on Form 8-K and the Exhibit
attached hereto shall not be deemed to be "filed" for the purposes of Section 18
of the Securities Exchange Act of 1934, as amended, or otherwise subject to the
liabilities of that section or Sections 11 or 12(a)(2) of the Securities Act of
1933, as amended. The information contained herein and in the accompanying
Exhibit shall not be deemed to be incorporated by reference into any filing with
the Securities and Exchange Commission (the "SEC") made by Immersion Corporation
("Immersion") whether before or after the date hereof, regardless of any general
incorporation language in such filing.

         On April 26, 2004, Immersion issued a press release (the "Press
Release") announcing Immersion's financial results for the quarter ended March
31, 2004 and forward-looking statements relating to fiscal 2004. A copy of the
Press Release is attached as Exhibit 99.1 to this Current Report on Form 8-K and
is incorporated herein by reference.

         This Current Report on Form 8-K contains forward-looking statements
within the meaning of Section 27A of the Securities Act of 1933, as amended, and
Section 21E of the Securities Exchange Act of 1934, as amended. The
forward-looking statements contained herein involve risks and uncertainties that
could cause actual results to differ materially from those referred to in the
forward-looking statements. Such risks include or relate to Immersion's
projections of earnings, revenues, or other financial matters; any statements of
the plans, strategies, and objectives of management for future operations;
proposed products or services; any statements regarding future economic
conditions or performance; and any statements relating to delays in or failure
to achieve commercial demand for Immersion's expanded technology offerings or
delays in or failure to achieve the acceptance of force feedback as a critical
user experience in new and existing markets for our business segments. These and
other risks related to Immersion are detailed in Immersion's most recent report
on Form 10-K for the year ended December 31, 2003 as filed with the SEC on March
29, 2004. Immersion does not undertake any obligation to update or alter its
forward-looking statements, whether as a result of new information, future
events or otherwise.

<PAGE>

         Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.

                                       IMMERSION CORPORATION


Date:  April 26, 2004                  By:  /s/ Victor Viegas
                                            ------------------------------------
                                            Victor Viegas
                                            President, Chief Executive Officer,
                                            Chief Financial Officer and Director

<PAGE>

                                  EXHIBIT INDEX
                                  -------------

Exhibit No.        Description
-----------        -----------

     99.1          Press Release dated April 26, 2004 regarding financial
                   information for Immersion for the quarter ended March 31,
                   2004 and forward-looking statements relating to fiscal 2004.


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a4624308ex99.txt
<DESCRIPTION>PRESS RELEASE
<TEXT>
                                                                    Exhibit 99.1

Immersion Corporation Reports First Quarter 2004 Financial Results

    SAN JOSE, Calif.--(BUSINESS WIRE)--April 26, 2004--Immersion
Corporation, (Nasdaq:IMMR), a leading developer and licensor of touch
feedback technology, today announced revenues for the quarter ended
March 31, 2004 of $5.4 million compared to revenues of $3.7 million in
the first quarter of 2003. Net loss on a Generally Accepted Accounting
Principles (GAAP) basis for the first quarter of 2004 was $6.2
million, or $0.30 per share, compared to a net loss of $3.7 million,
or $0.18 per share, for the first quarter of 2003.
    This quarter's net loss includes approximately $1.0 million, or
$0.05 per share, in non-cash charges relating to amortization for
stock-based compensation and intangible assets and accretion on our
Series A Redeemable Convertible Preferred Stock. This compares to
non-cash charges of approximately $0.6 million, or $0.03 per share,
attributable to amortization for stock-based compensation and
intangible assets in the same quarter last year.
    Vic Viegas, Immersion's CEO said, "We are pleased with the 43
percent growth in revenues over last year, reflecting the performance
of our new sales and marketing team, which is largely responsible for
driving our strong top-line results this quarter. Revenues were higher
across all revenue categories and across each of our four businesses.
In 2004, we expect to see continued revenue growth in our business
segments as we expand our technology offerings and increase our
penetration of existing and new markets.
    "Our quarterly loss resulted from higher operating expenses,
chiefly the increased litigation expense associated with the Sony
lawsuit. Litigation expense was $3.2 million in the first quarter of
2004 or $2.4 million higher than in the first quarter of 2003. While
litigation expense is a burden on our mission to achieve
profitability, we are prepared to protect and defend our intellectual
property. We have taken action to reduce costs in other areas such as
the renegotiation of the rent for our San Jose headquarters, which we
expect will generate approximately $400,000 in savings over a fifteen
month period," Viegas concluded.
    Immersion will host a conference call with company management on
Monday, April 26, 2004, at 5:00 p.m. Eastern time to discuss operating
results for the first quarter ended March 31, 2004. A question and
answer session will follow. To listen to the call, dial (800)
374-2366, reservation number 4572176. The call will be archived and
available for replay until April 30, 2004, by dialing (800) 642-1687,
reservation number 4572176. The call will also be simulcast on the
Internet through Immersion Corporation's Web site,
http://www.immersion.com. An audio replay of the call will be archived
and available at http://www.immersion.com for replay until April 26,
2005.

    About Immersion (www.immersion.com)

    Founded in 1993, Immersion Corporation is a recognized leader in
developing, licensing and marketing digital touch technology and
products. Bringing value to markets where man-machine interaction
needs to be made more compelling, safer, or productive, Immersion
helps its partners broaden market reach by making the use of touch
feedback as critical a user experience as sight and sound. Immersion's
technology is deployed across personal computing, entertainment,
medical training, automotive, and three-dimensional simulation
markets. Immersion and its wholly owned subsidiaries hold more than
230 issued patents worldwide.

    Forward-Looking Statements

    This press release contains "forward-looking statements" that
involve risks and uncertainties, as well as assumptions that, if they
never materialize or prove incorrect, could cause the results of
Immersion Corporation and its consolidated subsidiaries to differ
materially from those expressed or implied by such forward-looking
statements.
    All statements, other than the statements of historical fact, are
statements that may be deemed forward-looking statements, including
any projections of earnings, revenues, or other financial matters; any
statements of the plans, strategies, and objectives of management for
future operations; proposed products or services; any statements
regarding future economic conditions or performance; and statements of
belief or assumptions underlying any of the foregoing. Immersion's
actual results might differ materially from those stated or implied by
such forward-looking statements due to risks and uncertainties
associated with Immersion's business which include, but are not
limited to, delay in or failure to achieve commercial demand for
Immersion's expanded technology offerings or a delay in or failure to
achieve the acceptance of force feedback as a critical user experience
in new and existing markets for our business segments.
    For a more detailed discussion of these factors, and other factors
that could cause the Company's actual results to vary materially,
interested parties should review the risk factors listed in the
Company's most current Form 10-K, which is on file with the U.S.
Securities and Exchange Commission. The forward-looking statements in
this press release reflect the Company's beliefs and predictions as of
the date of this release. The Company disclaims any obligation to
update these forward-looking statements as a result of financial,
business, or any other developments occurring after the date of this
release.
    The Immersion logo is a trademark of Immersion Corporation. All
other trademarks are the property of their respective owners.



                         Immersion Corporation
            Condensed Consolidated Statements of Operations
               (In thousands, except per share amounts)
                              (Unaudited)

                                                      Three Months
                                                     Ended March 31,
                                                    2004        2003
                                                 ---------   ---------
Revenues:
     Royalty and license                         $  1,831    $    833
     Product sales                                  2,444       2,148
     Development contracts and other                1,080         755
                                                 ---------   ---------
         Total revenues                             5,355       3,736
                                                 ---------   ---------
Costs and expenses:
   Cost of product sales (exclusive of
    amortization of intangibles shown separately
    below)                                          1,221       1,106
   Sales and marketing                              2,462       1,791
   Research and development                         1,889       1,689
   General and administrative                       4,878       2,156
   Amortization of intangibles and deferred
    stock compensation                                513         649
                                                 ---------   ---------

         Total costs and expenses                  10,963       7,391
                                                 ---------   ---------

Operating loss                                     (5,608)     (3,655)
Interest and other income (expense), net             (560)         (2)
                                                 ---------   ---------

Net loss                                         $ (6,168)   $ (3,657)
                                                 =========   =========
Basic and diluted net loss per share             $  (0.30)   $  (0.18)
                                                 ---------   ---------

Shares used in calculating basic and diluted net
 loss per share                                    20,791      20,144
                                                 ---------   ---------

                         Immersion Corporation
                 Condensed Consolidated Balance Sheets
                            (In thousands)

                                               March 31,  December 31,
                                                 2004        2003 (1)
                                              (Unaudited)
ASSETS                                        ----------- ------------
  Cash and cash equivalents                   $   18,788  $    21,738
  Accounts receivable, net                         2,971        4,927
  Inventories                                      2,393        2,099
  Prepaid expenses and other current assets          973        1,099
                                              ----------- ------------
         Total current assets                     25,125       29,863

  Property and equipment, net                      1,368        1,454
  Intangibles and other assets, net                6,685        6,596

         TOTAL ASSETS                         $   33,178  $    37,913
                                              =========== ============

LIABILITIES
  Accounts payable                            $    1,931  $     1,752
  Accrued compensation                             1,287          864
  Other accrued liabilities                        2,567        2,066
  Deferred revenue and customer advances           1,920        3,116
  Current portion of long-term debt                   28           33
                                              ----------- ------------
         Total current liabilities                 7,733        7,831

  Long-term debt                                      13           16
  Long-term liabilities and deferred revenue       4,157        4,235
  Long-term customer advance from Microsoft       27,437       27,050
                                              ----------- ------------
         Total liabilities                        39,340       39,132

STOCKHOLDERS' DEFICIENCY                          (6,162)      (1,219)
                                              ----------- ------------
TOTAL LIABILITIES & STOCKHOLDERS' DEFICIENCY  $   33,178  $    37,913
                                              =========== ============

(1) Derived from the Company's annual audited financial statements.



    CONTACT: Immersion Corporation
             Mike Zuckerman, 408-467-1900
             Invest@immersion.com

</TEXT>
</DOCUMENT>
</SUBMISSION>
