<SUBMISSION>
<ACCESSION-NUMBER>0000950134-04-015708
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20041020
<ITEMS>1.01
<ITEMS>5.02
<ITEMS>9.01
<FILING-DATE>20041026
<DATE-OF-FILING-DATE-CHANGE>20041026
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>IMMERSION CORP
<CIK>0001058811
<ASSIGNED-SIC>3577
<IRS-NUMBER>943180138
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>000-27969
<FILM-NUMBER>041097247
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>801 FOX LANE
<CITY>SAN JOSE
<STATE>CA
<ZIP>95131
<PHONE>4084671900
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>801 FOX LANE
<CITY>SAN JOSE
<STATE>CA
<ZIP>95131
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>IMMERSION HUMAN INTERFACE CORP
<DATE-CHANGED>19980602
</FORMER-COMPANY>
</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>f02711e8vk.htm
<DESCRIPTION>FORM 8-K
<TEXT>
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<TITLE>e8vk</TITLE>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<P align="center" style="font-size: 18pt"><B>FORM 8-K</B>


<P align="center" style="font-size: 10pt"><B>CURRENT REPORT</B>



<P align="center" style="font-size: 10pt"><B>Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934</B>



<P align="center" style="font-size: 10pt">Date of Report (Date of earliest event reported): October&nbsp;20, 2004


<P align="center" style="font-size: 24pt"><B>IMMERSION CORPORATION</B>

<DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)
<HR size="1" noshade width="20%" align="center"></DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="85%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="31%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="31%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="31%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD align="center" valign="top">Delaware
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">000-27969
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">94-3180138</TD>
</TR>

<TR style="font-size: 1px">
    <TD align="center" valign="top"><HR size="1" noshade>&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><HR size="1" noshade>&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or other jurisdiction of<BR>
incorporation)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Commission File Number)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(IRS Employer Identification No.)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">801 Fox Lane<BR>
San Jose, California 95131<BR>
(Address of principal executive offices) (Zip Code)<BR>
<HR size="1" noshade width="20%" align="center">



<P align="center" style="font-size: 10pt">Registrant&#146;s telephone number, including area code: (408)&nbsp;467-1900



<P align="center" style="font-size: 10pt">Not Applicable<BR>
(Former name or former address, if changed since last report)


<P align="left" style="font-size: 10pt">Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:


<P align="left" style="font-size: 10pt">&#091;&nbsp;&nbsp;&nbsp;&#093; Written communications pursuant to Rule&nbsp;425 under the Securities Act (17
CFR 230.425)


<P align="left" style="font-size: 10pt">&#091;&nbsp;&nbsp;&nbsp;&#093; Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17
CFR 240.14a-12)


<P align="left" style="font-size: 10pt">&#091;&nbsp;&nbsp;&nbsp;&#093; Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))


<P align="left" style="font-size: 10pt">&#091;&nbsp;&nbsp;&nbsp;&#093; Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))

<P align="right" style="font-size: 10pt">1
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
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	<TD width="3%"></TD>
	<TD width="76%"></TD>
</TR>
<TR><TD></TD><TD colspan="8"><A HREF="#000">Item&nbsp;1.01. Entry into a Material Definitive Agreement.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;9.01 Financial Statements and Exhibits.</A></TD></TR>
<TR><TD colspan="9"><A HREF="#003">EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="f02711exv99w1.htm">EXHIBIT 99.1</A></TD></TR>
</TABLE>
</CENTER>
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<!-- link2 "Item&nbsp;1.01. Entry into a Material Definitive Agreement." -->
<DIV align="left"><A NAME="000"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;1.01. Entry into a Material Definitive Agreement.</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please see the discussion under Item&nbsp;5.02 of this Form 8-K.

<!-- link2 "Item&nbsp;5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers." -->
<DIV align="left"><A NAME="001"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;5.02 Departure of Directors or Principal Officers; Election of Directors;
Appointment of Principal Officers.</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On October&nbsp;20, 2004, the Board of Directors of Immersion Corporation
(&#147;Immersion&#148;) approved the promotion of Mike Zuckerman, age 48, to the position
of Senior Vice President and General Manager of Immersion&#146;s Industrial Business
Group. Mr.&nbsp;Zuckerman joined Immersion as Senior Vice President of Marketing in
October&nbsp;2003. From June&nbsp;2000 through September&nbsp;2003, Mr.&nbsp;Zuckerman held
positions as Vice President of Marketing and Vice President of Sales in the
western region for Verity, Inc. From November&nbsp;1998 through June&nbsp;2000, Mr.
Zuckerman was Vice President of Marketing at Sensar Inc.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with Mr.&nbsp;Zuckerman&#146;s appointment as Senior Vice President
and General Manager of the Industrial Business Group, Mr.&nbsp;Zuckerman entered
into a new employment agreement with Immersion. Pursuant to the terms of the
employment agreement, Mr.&nbsp;Zuckerman will receive a base salary of $200,000. In
the event of Mr.&nbsp;Zuckerman&#146;s termination other than for Cause (as defined in
the employment agreement), Mr.&nbsp;Zuckerman will, subject to certain conditions,
be entitled to receive twelve months of base salary at his final pay rate,
twelve months of benefits continuation (<I>i.e.</I>, Immersion-provided COBRA
payments) and twelve months immediate acceleration of vesting of his
outstanding equity grants, whether stock options or restricted shares.

<!-- link2 "Item&nbsp;9.01 Financial Statements and Exhibits." -->
<DIV align="left"><A NAME="002"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;9.01 Financial Statements and Exhibits.</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>(c)&nbsp;Exhibits.</B>

<DIV align="left">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="90%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="8%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="87%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B><u>Exhibit No.</u></B></TD>
    <TD>&nbsp;</TD>

<TD nowrap align="center"><B><u>Description</u></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
</TR>

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<TR valign="bottom">
    <TD valign="top" align="center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top" align="center">99.1</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Employment Agreement between Immersion Corporation and Mike
Zuckerman.</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="44%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="46%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>IMMERSION CORPORATION</B></TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">Date: October 26, 2004
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Victor Viegas<BR>
<HR size="1" noshade>
Victor Viegas<BR>
President, Chief Executive Officer, Chief Financial<BR>
Officer, and Director</TD>
</TR>

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</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<!-- link1 "EXHIBIT INDEX" -->
<DIV align="left"><A NAME="003"></A></DIV>

<P align="center" style="font-size: 10pt">EXHIBIT INDEX


<DIV align="left">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="90%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="8%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="87%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B><u>Exhibit No.</u></B></TD>
    <TD>&nbsp;</TD>

<TD nowrap align="left"><B><u>Description</u></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
</TR>

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<TR valign="bottom">
    <TD valign="top" align="center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top" align="center">99.1</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Employment Agreement between Immersion Corporation and Mike
Zuckerman.</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>




<P align="center" style="font-size: 10pt">&nbsp;
</DIV>


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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>f02711exv99w1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
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<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="right" style="font-size: 10pt"><b>Exhibit 99.1</b>

<P align="left" style="font-size: 10pt">September&nbsp;14, 2004



<P align="left" style="font-size: 10pt">Michael Zuckerman
<br>&nbsp;<br>&nbsp;<br>&nbsp;

<P align="left" style="font-size: 10pt">RE: Employment with Immersion Corporation



<P align="left" style="font-size: 10pt">Dear Mike:



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Immersion Corporation (the &#147;Company&#148; or &#147;Immersion&#148;) is pleased to present
this offer for the position of Senior Vice President and General Manager of
Industrial Business Group, on the terms set forth in this agreement, effective
upon your acceptance by execution of a counterpart copy of this letter where
indicated below.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Reporting
Duties and Responsibilities</u>. In this position, you would report
to the CEO of Immersion.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Salary
and Benefits</u>. The initial base salary would be $200,000 annually,
payable in accordance with the Company&#146;s customary payroll practice, which is
bi-weekly. The offer would be for a full time, salaried, exempt position,
located at the offices of the Company, except for travel to other locations
that may be necessary to fulfill your responsibilities. Your performance will
be reviewed in January&nbsp;2005 during our company&#146;s focal review process, and
annually thereafter, that will be based on an achievement of a number of
revenue and profit margin targets, and you would also receive the Company&#146;s
standard employee benefits package. You will be eligible to participate in our
variable compensation program. The details of your 2004 variable compensation
are detailed in the attached Addendum A.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Stock
Options</u>: All existing option agreements will remain in place in
accordance with the associated terms and conditions. All Options, to the
extent unexercised and exercisable by the Employee on the date on which the
Employee&#146;s employment is terminated without Cause, may be exercised by Employee
within six (6)&nbsp;months after the Employee&#146;s employment is terminated but in any
event no later than the option expiration date as set forth in the Company&#146;s
Plan.


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Confidential
Information</u>. As an employee of the Company, you would have
access to certain Company confidential information and you may during the
course of your employment, develop certain information or inventions that would
be the property of the Company. To protect the interest of the Company, you
would need to sign the Company&#146;s standard &#147;Employee Inventions and
Confidentiality Agreement&#148; as a condition of your employment. A copy of the
agreement is attached for your review. We wish to impress upon you that we do
not wish you to bring with you any confidential or proprietary material of any
former employer or to violate any other obligation to your former employers.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>At-Will
Employment</u>. While we would expect a long and profitable
relationship, you would be an at-will employee of the Company, which means the
employment relationship can be terminated by either of us for any reason at any
time. Any statements or representations to the contrary (and indeed, any
statements contradicting any provision in this letter) should be regarded by
you as ineffective. Further, your participation in any stock option or benefit
program is not to be regarded as assuring you of continuing employment for any
particular period of time.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Termination
With Cause</u>: The Company reserves the right to discharge
employees for good cause. The following conduct, acts, or omissions are the
only event that constitute Cause under this paragraph, and may result in the
termination of employment:


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">

<TD width="4%" nowrap align="right"><font face="wingdings">&#216;</font></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Failure to accept orders or perform tasks to the satisfaction of a manager</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right"><font face="wingdings">&#216;</font></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Violation of policy, Code of Ethics, security</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right"><font face="wingdings">&#216;</font></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Failure to report hazardous conditions, neglect of duties, or
unlawful acts against the company, its employees, clients or vendors</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right"><font face="wingdings">&#216;</font></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Damage, destruction or loss of company property and theft</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right"><font face="wingdings">&#216;</font></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Release or disclosure of company confidential proprietary, or trade
secret information, omission, misrepresentation, or falsification of
employment or other data</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right"><font face="wingdings">&#216;</font></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Diversion or attempted diversion of company potential or current
business to other entities</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right"><font face="wingdings">&#216;</font></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Possession or use of illegal or unauthorized controlled substances
during working hours or in company facilities at any time</TD>
</TR>

</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Termination
Without Cause</u>: The termination of Employee&#146;s employment by
the Company for any reason other than (i)&nbsp;for Cause, or (ii)&nbsp;for Employee&#146;s
death or permanent disability shall constitute a &#147;Termination Without Cause.&#148;
In the event of a Termination Without Cause, Employee shall be entitled to the
following separation benefits provided that Employee executes a general release
of all known and unknown claims against the Company in a form acceptable to the
Company:


<P align="right" style="font-size: 10pt">2
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">1.</TD>
    <TD width="3%">&nbsp;</TD>
    <TD>Continued payment of Employee&#146;s salary at his final Base Salary
rate, less applicable withholding, for twelve (12)&nbsp;months following his
termination;</TD>
</TR>

</TABLE>

<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">2.</TD>
    <TD width="3%">&nbsp;</TD>
    <TD>As of Employee&#146;s termination of employment, he will be entitled to
elect to purchase group health insurance coverage in accordance with
federal law (COBRA). If Employee timely elects COBRA coverage, the
Company shall pay the premiums for Employee&#146;s COBRA coverage for the
following twelve (12)&nbsp;month period. Thereafter, Employee may elect to
purchase COBRA coverage at his own expense; and</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">3.</TD>
    <TD width="3%">&nbsp;</TD>
    <TD>As of Employee&#146;s termination date, the Employee shall immediately
vest an additional twelve (12)&nbsp;months of his then unvested Company
stock and Options.</TD>
</TR>

</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Term
of Offer</u>: This offer will remain open until close of business on
<B>September&nbsp;14, 2004. </B>If you decide to accept our offer, and we hope that you
will, please sign the enclosed copy of this letter in the space indicated and
return it to me. Upon your signature below, this will become our binding
agreement with respect to the subject matter of this letter, superseding in
their entirety all other or prior agreements by you with the Company as to the
specific subjects of this letter, and will be binding upon and inure to the
benefit of our respective successors and assigns, and heirs, administrators and
executors, will be governed by California law, and may only be amended in
writing signed by you and the Company.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mike, we are excited and pleased to have you join the Immersion team in
this new and exciting role and we look forward to a mutually beneficial working
relationship.


<P align="left" style="font-size: 10pt">Sincerely,


<DIV align="left">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="85%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="38%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="57%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Victor Viegas
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Tino Silva</TD>
</TR>

<TR style="font-size: 1px">
    <TD valign="top"><HR size="1" noshade><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Victor Viegas<BR>
President/CEO
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Tino Silva
Director of Human Resources</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="left" style="font-size: 10pt">Agreed and Accepted:


<DIV align="left">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="85%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="38%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="57%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Mike Zuckerman
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Date: September&nbsp;14, 2004</TD>
</TR>

<TR style="font-size: 1px">
    <TD valign="top"><HR size="1" noshade><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Mike Zuckerman</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="right" style="font-size: 10pt">3
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="center" style="font-size: 10pt">Addendum A


<div align="left" style="font-size: 10pt">This Addendum A to the Employment with Immersion Corporation offer letter
identifies your 2004 variable compensation program details. Please see the
Immersion FY2004 Commission Plan for a more complete description of the
Immersion plan including objectives, eligibility, administration, plan design
and example calculations.
</div>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">1.</TD>
    <TD width="2%">&nbsp;</TD>
    <TD>Quarterly Quota Achieved</TD>
</TR>

</TABLE>

<DIV align="left">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="30%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="37%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&#060;70%
<br>70% to &#060; 80%
<br>80% and above
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">QPF = 0<BR>
QPF = 50%<BR>
QPF = 100%</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" nowrap align="right">(a)</TD>
    <TD width="2%">&nbsp;</TD>
    <TD>YTD Revenue</TD>
</TR>

</TABLE>

<DIV align="left">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="30%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="27%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="68%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">$0 to $9M
<br>&#062;$9M
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Commission rate = 1.0%<br>
Commission rate = 2.0%</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>


<P align="left" style="font-size: 10pt">Commission paid for the quarter is the QPF multiplied by the YTD revenue
commission rate times the quarterly revenue of the Industrial and New Markets
Business Groups.




<P align="right" style="font-size: 10pt">4
</DIV>


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