<SUBMISSION>
<ACCESSION-NUMBER>0001157523-08-008651
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20081030
<ITEMS>2.02
<ITEMS>9.01
<FILING-DATE>20081030
<DATE-OF-FILING-DATE-CHANGE>20081030
<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>081151574
</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>a5818502.htm
<DESCRIPTION>IMMERSION CORP. 8-K
<TEXT>
<html>
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    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 12pt">UNITED STATES</font><font style="font-family: Times New Roman; font-size: 12pt"><br style="font-size: 12pt; font-family: Times New Roman"></font><font style="font-family: Times New Roman; font-size: 12pt">SECURITIES
      AND EXCHANGE COMMISSION</font><font style="font-size: 12pt"><br style="font-size: 12pt"></font><font style="font-family: Times New Roman; font-size: 12pt">Washington,
      D.C. 20549</font><br><font style="font-family: Times New Roman; font-size: 12pt">___________________</font><font style="font-size: 12pt"><br style="font-size: 12pt"></font><br><font style="font-family: Times New Roman; font-size: 12pt"><b>FORM
      8-K</b></font><font style="font-size: 12pt"><br style="font-size: 12pt"></font><font style="font-size: 12pt"><br style="font-size: 12pt"></font><font style="font-family: Times New Roman; font-size: 12pt"><b>CURRENT
      REPORT</b></font><font style="font-size: 12pt"><br style="font-size: 12pt"></font><font style="font-size: 12pt"><br style="font-size: 12pt"></font><font style="font-family: Times New Roman; font-size: 12pt"><b>
      Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</b></font><font style="font-size: 12pt"><br style="font-size: 12pt"></font><font style="font-size: 12pt"><br style="font-size: 12pt"></font><font style="font-family: Times New Roman; font-size: 12pt">Date
      of Report (Date of earliest event reported): October 30, 2008</font><font style="font-size: 12pt"><br style="font-size: 12pt"></font><font style="font-size: 12pt"><br style="font-size: 12pt"></font><font style="font-family: Times New Roman; font-size: 12pt"><b>IMMERSION&#160;CORPORATION</b></font><font style="font-size: 12pt"><br style="font-size: 12pt"></font><font style="font-family: Times New Roman; font-size: 12pt">(Exact
      name of registrant as specified in its charter)</font><br><font style="font-family: Times New Roman; font-size: 12pt">___________________</font><br><font style="font-size: 12pt"><br style="font-size: 12pt"></font>
    </p>
    <div style="text-align:center">
    <table cellspacing="0" style="font-size: 10pt; margin-left:auto;margin-right:auto; margin-bottom: 10.0px; font-family: Times New Roman; width: 100%">
      <tr>
        <td style="padding-left: 0.0px; text-align: center; width: 32%; border-bottom: solid black 1.0pt" valign="bottom">
          <p style="margin-bottom: 0px; margin-top: 0px">
            Delaware
          </p>
        </td>
        <td style="width: 2%">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: center; width: 32%; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          <p style="margin-bottom: 0px; margin-top: 0px">
            000-27969
          </p>
        </td>
        <td style="width: 2%">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: center; width: 32%; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          <p style="margin-bottom: 0px; margin-top: 0px">
            94-3180138
          </p>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center; width: 32%" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            (State or other jurisdiction of
          </p>
          <p style="margin-bottom: 0px; margin-top: 0px">
            incorporation)
          </p>
        </td>
        <td style="width: 2%">

        </td>
        <td style="padding-left: 0.0px; text-align: center; width: 32%" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            (Commission File Number)
          </p>
        </td>
        <td style="width: 2%">

        </td>
        <td style="padding-left: 0.0px; text-align: center; width: 32%" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            (IRS Employer Identification<br>No.)
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 12pt">___________________</font><font style="font-size: 12pt"><br style="font-size: 12pt"></font>
    </p>
    <div style="text-align:center">
    <table cellspacing="0" style="font-size: 10pt; margin-left:auto;margin-right:auto; margin-bottom: 10.0px; font-family: Times New Roman; width: 100%">
      <tr>
        <td style="padding-left: 0.0px; text-align: center" valign="bottom">
          <p style="margin-bottom: 0px; margin-top: 0px">
            801 Fox Lane
          </p>
          <p style="margin-bottom: 0px; margin-top: 0px">
            San Jose, California&#160;&#160;95131
          </p>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center" valign="bottom">
          <p style="margin-bottom: 0px; margin-top: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">(Address
            of principal executive offices) (Zip Code)</font>
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 12pt">___________________</font><font style="font-size: 12pt"><br style="font-size: 12pt"></font><br>Registrant&#8217;s
      telephone number, including area code:&#160;(408) 467-1900<br><br><br><font style="font-family: Times New Roman; font-size: 10pt">Not
      Applicable</font><br><font style="font-family: Times New Roman; font-size: 10pt">(Former
      name or former address, if changed since last report)</font><br><br>
    </p>
    <p>
      <font style="font-family: Times New Roman; 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:</font>
    </p>
    <p>

    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Soliciting
      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
      240.14d-2(b))</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Pre-commencement
      communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
      240.13e-4(c))</font>
    </p>
    <div style="margin-right: 0pt; margin-left: 0pt; text-indent: 0pt; margin-bottom: 10pt; width: 100%">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>

    </p>
    <p>
      <font style="font-family: Times New Roman; font-size: 10pt"><b>Item
      2.02&#160;&#160;&#160;&#160;&#160;Results of Operations and Financial Condition.</b></font><br>
    </p>
    <p style="text-indent: 30.0px; text-align: left">
      The information in this Current Report on Form 8-K and the Exhibit
      attached hereto shall not be deemed to be &#8220;filed&#8221; 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.&#160;&#160;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 &#8220;SEC&#8221;) made by Immersion Corporation
      (&#8220;Immersion&#8221;) whether before or after the date hereof, regardless of any
      general incorporation language in such filing, unless expressly
      incorporated by specific reference in such filing.
    </p>
    <p style="text-indent: 30.0px; text-align: left">
      On October 30, 2008, Immersion issued a press release (the &#8220;Press
      Release&#8221;) announcing Immersion&#8217;s financial results for the quarter ended
      September 30, 2008.&#160;&#160;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.
    </p>
    <p style="text-indent: 30.0px; font-size: 10pt; font-family: Times New Roman">

    </p>
    <p>
      <font style="font-family: Times New Roman; font-size: 10pt"><b>Item
      9.01&#160;&#160;&#160;&#160;&#160;Financial Statements and Exhibits.</b></font><br>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Exhibits.</b>
    </p>
    <p style="text-indent: 60.0px; white-space: nowrap">

    </p>
    <div style="text-align:left">
    <table cellspacing="0" style="font-size: 10pt; margin-bottom: 10.0px; font-family: Times New Roman; width: 100%">
      <tr>
        <td style="padding-left: 0.0px; text-align: center; width: 12%" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            <u>Exhibit No.</u>
          </p>
        </td>
        <td style="width: 3%">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: center; width: 85%" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            <u>Description</u>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 12%">

        </td>
        <td style="width: 3%">

        </td>
        <td style="width: 85%">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center; width: 12%; padding-right: 0.0px; white-space: nowrap" valign="top">
          99.1
        </td>
        <td style="width: 3%">

        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 85%" valign="top">
          Press Release dated October 30, 2008 regarding financial information
          for Immersion for the quarter ended September 30, 2008.
        </td>
      </tr>
    </table>
    </div>
    <p>

    </p>
    <div style="margin-right: 0pt; margin-left: 0pt; text-indent: 0pt; margin-bottom: 10pt; width: 100%">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p style="text-align: center">
      <br>

    </p>
    <p style="text-indent: 30.0px; text-align: left">
      <font style="font-family: Times New Roman; font-size: 10pt">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.</font>
    </p>
    <p style="text-indent: 30.0px">

    </p>
    <div style="text-align:center">
    <table cellspacing="0" style="font-size: 10pt; margin-left:auto;margin-right:auto; margin-bottom: 10.0px; font-family: Times New Roman; width: 100%">
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            <b>IMMERSION CORPORATION</b>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            &#160;
          </p>
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left; width: 5%" valign="top">
          Date:
        </td>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left; width: 45%" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            October 30, 2008
          </p>
        </td>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left; width: 4%" valign="top">
          By:
        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 46%; border-bottom: solid black 1.0pt" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            /s/ Stephen M. Ambler
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 4%">

        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 46%" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            Stephen M. Ambler
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 4%">

        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 46%" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            Chief Financial Officer and Vice President,
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 4%">

        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 46%" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            Finance
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p>

    </p>
    <div style="margin-right: 0pt; margin-left: 0pt; text-indent: 0pt; margin-bottom: 10pt; width: 100%">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p style="text-align: center">

    </p>
    <p style="text-align: center">
      <u><font style="font-family: Times New Roman; font-size: 10pt">EXHIBIT
      INDEX</font></u>
    </p>
    <p style="text-align: center">

    </p>
    <div style="text-align:left">
    <table cellspacing="0" style="font-size: 10pt; margin-bottom: 10.0px; font-family: Times New Roman; width: 100%">
      <tr>
        <td style="padding-left: 0.0px; text-align: left; width: 12%" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            <u>Exhibit No.</u>
          </p>
        </td>
        <td style="width: 3%">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 85%" valign="bottom">
          <p style="margin-bottom: 0px; margin-top: 0px">
            <u>Description</u>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 12%">

        </td>
        <td style="width: 3%">

        </td>
        <td style="width: 85%">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center; width: 12%; padding-right: 0.0px; white-space: nowrap" valign="top">
          99.1
        </td>
        <td style="width: 3%">

        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 85%" valign="top">
          <p style="margin-bottom: 0px; margin-top: 0px">
            Press Release dated October 30, 2008 regarding financial
            information for Immersion for the quarter ended September 30, 2008.
          </p>
        </td>
      </tr>
    </table>
    </div>
  </body>
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     PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN"
     "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">-->
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a5818502ex99_1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
<html>
  <head>
    <title></title>
<!--Copyright 2008 Business Wire, a Berkshire Hathaway company.-->
<!--All rights reserved www.businesswire.com-->
  </head>
  <body style="font-size: 8pt; font-family: Times New Roman">
    <p style="text-align: right">
      <b>Exhibit 99.1</b>
    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 12pt"><b>Immersion
      Corporation Reports Record Revenue for the Third Quarter of 2008</b></font>
    </p>
    <p style="text-align: center">
      <i><font style="font-family: Times New Roman; font-size: 12pt"><b>Haptics
      Leader Shows Strong Uptake for Its Touch and Medical Solutions in
      Multiple Markets</b></font></i>
    </p>
    <p>
      SAN JOSE, Calif.--(BUSINESS WIRE)--October 30, 2008--Immersion
      Corporation (NASDAQ:IMMR), the leader in developing and licensing touch
      feedback technology (<u>http://www.immersion.com/corporate/</u>), today
      reported financial results for the third quarter ended September 30,
      2008.
    </p>
    <p>
      Revenues for the third quarter of fiscal 2008 were $10.1 million, an
      increase of approximately 3% over revenues of $9.8 million for the third
      quarter of 2007. Net loss for the third quarter, which included a
      one-time charge of $20.75 million related to the settlement of
      Immersion&#8217;s litigation with Microsoft, was $(32.3) million, or $(1.10)
      per share. Excluding the one-time charge, and tax effects of $7.3
      million, net loss for the third quarter was $(4.3) million, or $(0.15)
      per share. This compares to net income of $493,000, or $0.02 per diluted
      share, for the third quarter of 2007.
    </p>
    <p>
      &#8220;Immersion&#8217;s revenue of $10.1 million was not only the highest revenue
      total in our history, but also the first time that quarterly revenue has
      exceeded the $10 million mark,&#8221; said Immersion president and CEO Clent
      Richardson. &#8220;Results for the touch side of our business were highlighted
      by strong adoption of our solutions in high-volume mobile phones, while
      international sales for our medical line of business were robust. We
      settled two important legal disputes during the quarter, allowing
      management to focus its time and energy on execution. In short, while we
      are not satisfied with our growth rate or bottom-line results, Immersion
      demonstrated solid execution and performance amidst the turbulent
      macroeconomic environment.&#8221;
    </p>
    <p>
      As of September 30, 2008, Immersion had cash, cash equivalents, and
      short-term investments totaling $119.1 million, compared to $129.4
      million as of June 30, 2008. During the quarter, Immersion bought back
      $7.2 million of its own stock.
    </p>
    <p>
      &#8220;While we are mindful of the current economic climate, Immersion&#8217;s
      extremely strong balance sheet and the magnitude of the global
      opportunities to leverage the world&#8217;s best IP portfolio of haptics
      technology provides us with confidence in our growth initiatives,&#8221;
      concluded Richardson.
    </p>
    <div style="margin-right: 0pt; text-indent: 0pt; margin-left: 0pt; margin-bottom: 10pt; width: 100%">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>
      <b>Corporate Highlights</b>
    </p>
    <p>
      Immersion recently:
    </p>
    <ul>
      <li style="margin-bottom: 10.0px">
        Expanded international presence for its medical business by increasing
        operations across Asia, Europe, and South America and announced a
        distribution agreement for Immersion Medical surgical simulators with
        Tellyes Scientific, a leading supplier of advanced medical education
        products in China.
      </li>
      <li style="margin-bottom: 10.0px">
        Focused on building the executive team with the addition of Craig
        Vachon as vice president and general manager of its Mobility group and
        the promotion of Dr. Christophe Ramstein to chief technology officer.
      </li>
      <li style="margin-bottom: 10.0px">
        Announced that more than 30 million mobile phones featuring
        Immersion&#8217;s renowned haptic technology have been sold worldwide
        including the Samsung Haptic 2, the first mobile phone that lets users
        design their own haptic effects to personalize touch feedback.
      </li>
      <li style="margin-bottom: 10.0px">
        Signed worldwide license agreements for Immersion's TouchSense(R)
        technology with Samsung for digital audio devices and with dreamGear
        for computer, console, and handheld gaming peripherals.
      </li>
      <li style="margin-bottom: 10.0px">
        Was invited to join Samsung&#8217;s Mobile Innovator program as a founding
        core member to bring together key technologies and the developer
        community.
      </li>
    </ul>
    <p>
      <b>Conference Call Information</b>
    </p>
    <p>
      Immersion will host a conference call with company management on
      Thursday, October 30, 2008 at 2:00 p.m. Pacific time (5:00 p.m. Eastern
      time) to discuss financial results for the third quarter ended September
      30, 2008. To participate on the live call, analysts and investors should
      dial +1 800.218.0713 at least ten minutes prior to the start of the
      call. A replay of the call will be available until 11:59 p.m. Pacific
      time on November 7, 2008 by dialing +1 800.405.2236 and entering the
      passcode 11120928#. A live and archived webcast of the conference call
      will also be available for one year within the investor relations
      section of Immersion&#8217;s corporate Web site at <u>www.immersion.com</u>.
    </p>
    <p>
      <b>About Immersion</b> (<u>www.immersion.com</u>)
    </p>
    <p>
      Founded in 1993, Immersion Corporation is the recognized leader in
      developing, licensing, and marketing digital touch technology and
      products. Using Immersion's advanced touch feedback technology (<u>http://www.immersion.com/corporate/products/</u>),
      electronic user interfaces are more compelling, entertaining, and in
      many applications, safer and more productive. Immersion's technology has
      helped manufacturers develop innovative and creative solutions for
      products such as hundreds of video games and leading video console
      gaming systems, medical training simulators installed around the world,
      driver controls for automotive manufacturers, and mobile phones, such as
      those from LG and Samsung. Immersion's patent portfolio includes over
      700 issued or pending patents in the U.S. and other countries.
    </p>
    <div style="margin-right: 0pt; margin-left: 0pt; text-indent: 0pt; margin-bottom: 10pt; width: 100%">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>
      Forward-Looking Statements
    </p>
    <p>
      This press release contains &quot;forward-looking statements&quot; 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.
    </p>
    <p>
      All statements, other than the statements of historical fact, are
      statements that may be deemed forward-looking statements, including any
      projections of earnings, revenues, profitability targets or other
      financial matters; any statements of the plans, strategies, and
      objectives of management for future operations; any statements relating
      to Immersion's ability to maintain effective internal control over
      financial reporting and disclosure controls and procedures; any
      statements regarding consumer or market acceptance of touch feedback
      products in general; future development of force feedback products;
      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;
      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; and risks and uncertainties associated with ongoing and
      prospective litigation.
    </p>
    <p>
      For a more detailed discussion of these factors and other factors that
      could cause Immersion's actual results to vary materially, interested
      parties should review the risk factors listed in Immersion's most
      current Form 10-Q, which is on file with the U.S. Securities and
      Exchange Commission. The forward-looking statements in this press
      release reflect Immersion's beliefs and predictions as of the date of
      this release. Immersion 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.
    </p>
    <p>
      Immersion, the Immersion logo, and TouchSense are trademarks of
      Immersion Corporation in the U.S. and other countries.
    </p>
    <div style="margin-right: 0pt; margin-left: 0pt; text-indent: 0pt; margin-bottom: 10pt; width: 100%">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <div style="text-align:left">
    <table cellspacing="0" style="font-size: 8pt; margin-bottom: 10.0px; font-family: Times New Roman; width: 100%">
      <tr>
        <td style="padding-left: 0.0px; text-align: center" colspan="14" valign="top">
          <b>Immersion Corporation</b>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center" colspan="14" valign="top">
          <b>Condensed Consolidated Statements of Operations</b>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center" colspan="14" valign="top">
          <b>(In thousands, except per share amounts)</b>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center" colspan="14" valign="top">
          <b>(Unaudited)</b>
        </td>
      </tr>
      <tr>
        <td>
          &#160;
        </td>
        <td>

        </td>
        <td>
          &#160;
        </td>
        <td colspan="2">

        </td>
        <td>
          &#160;
        </td>
        <td colspan="2">

        </td>
        <td>
          &#160;
        </td>
        <td colspan="2">

        </td>
        <td>
          &#160;
        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center" colspan="5" valign="top">
          Three Months
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center" colspan="5" valign="top">
          Nine Months
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center" colspan="5" valign="top">
          Ended September 30,
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center" colspan="5" valign="top">
          Ended September 30,
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center; padding-right: 0.0px; white-space: nowrap" colspan="2" valign="bottom">
          2008
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center; padding-right: 0.0px; white-space: nowrap" colspan="2" valign="bottom">
          2007
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center; padding-right: 0.0px; white-space: nowrap" colspan="2" valign="bottom">
          2008
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center; padding-right: 0.0px; white-space: nowrap" colspan="2" valign="bottom">
          2007
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt" colspan="2">
          &#160;
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt" colspan="2">
          &#160;
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt" colspan="2">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" colspan="2" valign="bottom">
          <p style="margin-bottom: 0px; margin-top: 0px">
            (1)
          </p>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          Revenues:
        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="padding-left: 15.0px; text-align: left" colspan="2" valign="top">
          Royalty and license
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          $4,761
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          $2,904
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          $11,393
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          $7,862
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="padding-left: 15.0px; text-align: left" colspan="2" valign="top">
          Product sales
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          4,755
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          5,420
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          13,992
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          14,299
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 15.0px; text-align: left" colspan="2" valign="top">
          Development contracts and other
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          565
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          1,479
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          2,164
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          2,651
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 40.0px; text-align: left" colspan="2" valign="top">
          Total revenues
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          10,081
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          9,803
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          27,549
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          24,812
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          Costs and expenses:
        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="padding-left: 15.0px; text-align: left" colspan="2" valign="top">
          Cost of product sales (exclusive of amortization
        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="padding-left: 30.0px; text-align: left" colspan="2" valign="top">
          of intangibles shown separately below)
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          2,951
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          2,563
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          7,607
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          6,533
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="padding-left: 15.0px; text-align: left" colspan="2" valign="top">
          Sales and marketing
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          4,296
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          2,825
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          11,996
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          8,558
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="padding-left: 15.0px; text-align: left" colspan="2" valign="top">
          Research and development
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          3,155
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          2,482
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          9,239
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          7,538
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="padding-left: 15.0px; text-align: left" colspan="2" valign="top">
          General and administrative
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          4,774
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          2,781
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          14,121
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          9,162
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="padding-left: 15.0px; text-align: left" colspan="2" valign="top">
          Amortization of intangibles
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          179
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          243
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          584
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          739
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 15.0px; text-align: left" colspan="2" valign="top">
          Litigation settlements, conclusions &amp; patent license
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          20,750
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          -
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          20,750
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          (134,900
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 40.0px; text-align: left" colspan="2" valign="top">
          Total costs and expenses
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          36,105
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          10,894
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          64,297
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          (102,370
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          Operating income (loss)
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          (26,024
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          (1,091
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          (36,748
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          127,182
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          Interest and other income (expense), net
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          988
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          1,645
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          3,404
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          3,013
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          Income (loss) before provision for income taxes
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          (25,036
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          554
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          (33,344
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          130,195
        </td>
        <td>

        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          Provision for income taxes
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          (7,262
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          (61
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          (4,630
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          (13,688
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          )
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 4.0px; padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          Net income (loss)
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap" valign="bottom">
          $(32,298
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap" valign="bottom">
          $493
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap" valign="bottom">
          $(37,974
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap" valign="bottom">
          $116,507
        </td>
        <td style="border-bottom: double black 2.25pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          Basic net income (loss) per share
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          $(1.10
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          $0.02
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          $(1.26
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          $4.35
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          Shares used in calculating basic
        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 15.0px; text-align: left" colspan="2" valign="top">
          net income (loss) per share
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          29,448
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          28,630
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          30,092
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          26,768
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          Diluted net income (loss) per share
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          $(1.10
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          $0.02
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          $(1.26
        </td>
        <td style="padding-left: 0.0px; text-align: left; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          )
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          $3.73
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          Shares used in calculating diluted
        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 15.0px; text-align: left" colspan="2" valign="top">
          net income (loss) per share
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          29,448
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          31,399
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          30,092
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          31,315
        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 15.0px; text-align: left" colspan="14" valign="top">
          (1) Restated to increase income tax provision by $6.6 million
        </td>
      </tr>
    </table>
    </div>
    <div style="margin-right: 0pt; margin-left: 0pt; text-indent: 0pt; margin-bottom: 10pt; width: 100%">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <div style="text-align:left">
    <table cellspacing="0" style="font-size: 8pt; margin-bottom: 10.0px; font-family: Times New Roman; width: 100%">
      <tr>
        <td style="padding-left: 0.0px; text-align: center" colspan="8" valign="top">
          <b>Immersion Corporation</b>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center" colspan="8" valign="top">
          <b>Condensed Consolidated Balance Sheets</b>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center" colspan="8" valign="top">
          <b>(In thousands)</b>
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>
          &#160;
        </td>
        <td colspan="2">

        </td>
        <td>
          &#160;
        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center" colspan="2" valign="top">
          September 30,
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center" colspan="2" valign="top">
          December 31,
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center; padding-right: 0.0px; white-space: nowrap" colspan="2" valign="bottom">
          2008
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center; padding-right: 0.0px; white-space: nowrap" colspan="2" valign="bottom">
          2007
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center; border-bottom: solid black 1.0pt" colspan="2" valign="top">
          (Unaudited)
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: center; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" colspan="2" valign="bottom">
          (1)
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" valign="top">
          ASSETS
        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="padding-left: 10.0px; text-align: left" colspan="2" valign="top">
          Cash and cash equivalents
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          $
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          102,083
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          $
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          86,493
        </td>
      </tr>
      <tr>
        <td style="padding-left: 10.0px; text-align: left" colspan="2" valign="top">
          Short-term investments
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          16,976
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          51,619
        </td>
      </tr>
      <tr>
        <td style="padding-left: 10.0px; text-align: left" colspan="2" valign="top">
          Accounts receivable, net
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          5,276
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          5,494
        </td>
      </tr>
      <tr>
        <td style="padding-left: 10.0px; text-align: left" colspan="2" valign="top">
          Inventories, net
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          4,892
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          3,674
        </td>
      </tr>
      <tr>
        <td style="padding-left: 10.0px; text-align: left" colspan="2" valign="top">
          Deferred income taxes
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          211
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          3,351
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 10.0px; text-align: left" colspan="2" valign="top">
          Prepaid expenses and other current assets
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          4,830
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          3,036
        </td>
      </tr>
      <tr>
        <td style="padding-left: 65.0px; text-align: left" colspan="2" valign="top">
          Total current assets
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          134,268
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          153,667
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 10.0px; text-align: left" colspan="2" valign="top">
          Property and equipment, net
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          3,202
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          2,112
        </td>
      </tr>
      <tr>
        <td style="padding-left: 10.0px; text-align: left" colspan="2" valign="top">
          Deferred income tax assets, net
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          -
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          4,031
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 10.0px; text-align: left" colspan="2" valign="top">
          Intangibles, net and other assets
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          10,062
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          8,558
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 4.0px; padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          TOTAL ASSETS
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap" valign="bottom">
          $
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap" valign="bottom">
          147,532
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap" valign="bottom">
          $
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap" valign="bottom">
          168,368
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          LIABILITIES
        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="padding-left: 10.0px; text-align: left" colspan="2" valign="top">
          Accounts payable
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          $
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          2,213
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          $
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          1,657
        </td>
      </tr>
      <tr>
        <td style="padding-left: 10.0px; text-align: left" colspan="2" valign="top">
          Accrued compensation
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          3,041
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          1,828
        </td>
      </tr>
      <tr>
        <td style="padding-left: 10.0px; text-align: left" colspan="2" valign="top">
          Other current liabilities
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          25,184
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          2,629
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 10.0px; text-align: left" colspan="2" valign="top">
          Deferred revenue and customer advances
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          4,653
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          4,478
        </td>
      </tr>
      <tr>
        <td style="padding-left: 65.0px; text-align: left" colspan="2" valign="top">
          Total current liabilities
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          35,091
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          10,592
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 10.0px; text-align: left" colspan="2" valign="top">
          Long-term liabilities and deferred revenue
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          17,408
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          15,989
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          TOTAL LIABILITIES
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          52,499
        </td>
        <td>

        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; white-space: nowrap" valign="bottom">
          26,581
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          STOCKHOLDERS&#8217; EQUITY
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          95,033
        </td>
        <td>

        </td>
        <td style="border-bottom: solid black 1.0pt">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: solid black 1.0pt; white-space: nowrap" valign="bottom">
          141,787
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          TOTAL LIABILITIES &amp;
        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 4.0px; padding-left: 0.0px; text-align: left" colspan="2" valign="top">
          STOCKHOLDERS&#8217; EQUITY
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap" valign="bottom">
          $
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap" valign="bottom">
          147,532
        </td>
        <td>

        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap" valign="bottom">
          $
        </td>
        <td style="padding-left: 0.0px; text-align: right; padding-right: 0.0px; border-bottom: double black 2.25pt; white-space: nowrap" valign="bottom">
          168,368
        </td>
      </tr>
      <tr>
        <td>

        </td>
        <td>

        </td>
        <td>

        </td>
        <td colspan="2">

        </td>
        <td>

        </td>
        <td colspan="2">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 10.0px; text-align: left" colspan="8" valign="top">
          (1) Derived from Immersion&#8217;s annual audited consolidated financial
          statements.
        </td>
      </tr>
    </table>
    </div>
    <p>

    </p>
    <p>
      CONTACT:<br>The Blueshirt Group<br>Jennifer Jarman, +1-415-217-7722
      (Investors)<br><u>jennifer@blueshirtgroup.com</u>
    </p>
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</TEXT>
</DOCUMENT>
</SUBMISSION>
