UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

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

                                    FORM 8-K

                                 CURRENT REPORT

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

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


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



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



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



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

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

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




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









Item 7.  Financial Statements and Exhibits.

         (c)      Exhibits.

Exhibit No.    Description
-----------    -----------
  99.1         Press Release dated July 26, 2004 regarding financial information
               for   Immersion   for  the  quarter   ended  June  30,  2004  and
               forward-looking statements relating to fiscal 2004.




ITEM 12.  RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

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

     On July 26, 2004,  Immersion  issued a press release (the "Press  Release")
announcing Immersion's financial results for the quarter ended June 30, 2004 and
forward-looking  statements relating to fiscal 2004. A copy of the Press Release
is  attached  as  Exhibit  99.1  to  this  Current  Report  on  Form  8-K and is
incorporated herein by reference.

     This Current Report on Form 8-K contains forward-looking  statements within
the  meaning of Section  27A of the  Securities  Act of 1933,  as  amended,  and
Section  21E  of  the  Securities   Exchange  Act  of  1934,  as  amended.   The
forward-looking statements contained herein involve risks and uncertainties that
could cause actual  results to differ  materially  from those referred to in the
forward-looking   statements.  Such  risks  include  or  relate  to  Immersion's
projections of earnings, revenues, or other financial matters; any statements of
the plans,  strategies,  and  objectives  of management  for future  operations;
proposed  products  or  services;   any  statements  regarding  future  economic
conditions or performance;  and any statements  relating to delays in or failure
to achieve commercial demand for Immersion's  expanded  technology  offerings or
delays in or failure to achieve the  acceptance of force  feedback as a critical
user experience in new and existing markets for our business segments. These and
other risks related to Immersion are detailed in Immersion's  most recent report
on Form 10-Q for the  quarter  ended March 31, 2004 as filed with the SEC on May
14, 2004.  Immersion  does not undertake  any  obligation to update or alter its
forward-looking  statements,  whether  as a result  of new  information,  future
events or otherwise.



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

                                    IMMERSION CORPORATION


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

                                       EXHIBIT INDEX


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

   99.1           Press  Release  dated  July  26,  2004   regarding   financial
                  information  for Immersion for the quarter ended June 30, 2004
                  and forward-looking statements relating to fiscal 2004.