<PAGE>   1
     Filed with the Securities and Exchange Commission on January 20, 2000

                                                Registration No. ___-___________

                UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                    FORM S-8
                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933
                              Immersion Corporation
             (Exact name of registrant as specified in its charter)

<TABLE>
<S>                                         <C>
             Delaware                                  94-3180138
--------------------------------------------------------------------------------
   (State or other jurisdiction             (I.R.S. employer identification no.)
 of incorporation or organization)
</TABLE>
                               2158 Paragon Drive
                           San Jose, California 95131
--------------------------------------------------------------------------------
               (Address of principal executive offices) (Zip code)

                              Immersion Corporation
                             1994 Stock Option Plan
                             1997 Stock Option Plan
                    1999 Employee Stock Purchase Plan and an
                        Individual Stock Option Agreement

                           Louis B. Rosenberg, Ph. D.
                          Chairman of the Board, Chief
                         Executive Officer and President
                              Immersion Corporation
                               2158 Paragon Drive
                               San Jose, CA 95131
--------------------------------------------------------------------------------
                     (Name and address of agent for service)

Telephone number, including area code, of agent for service:  (408) 467-1900.

This registration statement shall hereafter become effective in accordance with
Rule 462 promulgated under the Securities Act of 1933, as amended.
--------------------------------------------------------------------------------

<PAGE>   2

                         CALCULATION OF REGISTRATION FEE

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
                                                              Proposed            Proposed
     Title of Securities to be                                maximum              maximum
            registered1                 Amount to be       offering price         aggregate                Amount of
                                         registered(2)      per share(3)       offering price(3)       registration fee
--------------------------------------------------------------------------------------------------------------------------
<S>                                       <C>                 <C>              <C>                        <C>
1994 Stock Option Plan
Common Stock
Par Value $0.001                          1,149,217            $0.10              $114,921.70

1997 Stock Option Plan
Common Stock                              2,015,594           $32.94           $66,393,666.36
Par Value $0.001                          2,846,923            $4.76           $13,551,353.48

1999 Employee Stock Purchase Plan
Common Stock                                500,000           $28.00           $14,000,000.00
Par Value $0.001

Individual Stock Option Agreement
Common Stock                                 20,175             $.17                $3,429.75
Par Value $0.001

TOTALS                                    6,531,909                            $94,063,371.29             $24,832.73
</TABLE>


1    The securities to be registered include options and rights to acquire
     Common Stock.

2    Pursuant to Rule 416(a), this registration statement also covers any
     additional securities that may be offered or issued in connection with any
     stock split, stock dividend or similar transaction.

3    Estimated pursuant to Rule 457 solely for purposes of calculating the
     registration fee. As to shares subject to outstanding but unexercised
     options under the 1994 Stock Option Plan and 1997 Stock Option Plan, the
     price is computed on the basis of the weighted average exercise price. As
     to the remaining shares under the 1997 Stock Option Plan, the price is
     based upon the average of the high and low prices of the Common Stock on
     January 13, 2000, as reported on the Nasdaq National Market. The 1999
     Employee Stock Purchase Plan establishes a purchase price equal to 85% of
     the fair market value of the Company's Common Stock , and, therefore, the
     price for shares under this plan is based upon 85% of the average of the
     high and low prices of the Common Stock on January 13, 2000, as reported on
     the Nasdaq National Market. The price of the Individual Stock Option
     Agreement is computed on the basis of the exercise price.

                                       2

<PAGE>   3

                                     PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3. Incorporation of Documents by Reference

     Immersion Corporation (the "Company") hereby incorporates by reference in
this registration statement the following documents:

     (a)  The Company's latest prospectus filed pursuant to Rule 424(b) under
the Securities Act of 1933, as amended (the "Securities Act") containing audited
financial statements for the Company's fiscal year ended December 31, 1998. The
prospectus is included in the Company's Registration Statement on Form S-1 (No.
333-86361, filed November 12, 1999).

     (b)  All other reports filed pursuant to Section 13(a) or 15(d) of the
Securities Exchange Act of 1934, as amended (the "Exchange Act") since the end
of the fiscal year covered by the registrant document referred to in (a) above.

     (c)  The description of the Company's Common Stock contained in the
Company's Registration Statement on Form 8-A12G filed on November 5, 1999 under
the Exchange Act, including any amendment or report filed for the purpose of
updating such description.

     All documents subsequently filed by the Company pursuant to Sections 13(a),
13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective
amendment to this registration statement which indicates that all securities
offered hereby have been sold or which deregisters all securities remaining
unsold, shall be deemed to be incorporated by reference in this registration
statement and to be a part hereof from the date of filing of such documents.

Item 4. Description of Securities

     The class of securities to be offered is registered under Section 12 of the
Exchange Act.

Item 5. Interests of Named Experts and Counsel

     Inapplicable.

Item 6. Indemnification of Directors and Officers

     Section 102(b) of the Delaware General Corporation Law authorizes a
corporation to provide in its Certificate of Incorporation that a director of
the corporation shall not be personally liable to corporation or its
stockholders for monetary damages for breach or alleged breach of the director's
"duty of care." While this statute does not change directors' duty of care, it
enables corporations to limit available relief to equitable remedies such as
injunction or

                                       3

<PAGE>   4

rescission. The statute has no effect on a director's duty of loyalty or
liability for acts or omissions not in good faith or involving intentional
misconduct or knowing violations of law, illegal payment of dividends or stock
redemptions or repurchases, or for any transaction from which the director
derives an improper personal benefit. As permitted by the statute, the Company
has adopted provisions in its Certificate of Incorporation which eliminate to
the fullest extent permissible under Delaware law the personal liability of its
directors to the Company and its stockholders for monetary damages for breach or
alleged breach of their duty of care.

     Section 145 of the General Corporation Law of the State of Delaware
provides for the indemnification of officers, directors, employees and agents of
a corporation. The Bylaws of the Company provide for indemnification of its
directors, officers, employees and agents to the full extent permitted by
Delaware law, including those circumstances in which indemnification would
otherwise be discretionary under Delaware law. The Company's Bylaws also empower
it to enter into indemnification agreements with its directors and officers and
to purchase insurance on behalf of any person whom it is required or permitted
to indemnify. The Company has entered into agreements with its directors and
officers that require the Company to indemnify such persons to the fullest
extent permitted under Delaware law against expenses, judgments, fines,
settlements and other amounts actually and reasonably incurred (including
expenses of a derivative action) in connection with any proceeding, whether
actual or threatened, to which any such person may be made a party by reason of
the fact that such person is or was a director or an officer of the Company or
any of its affiliated enterprises. The indemnification agreements also set forth
certain procedures that will apply in the event of a claim for indemnification
thereunder.

     Section 145 of the General Corporation Law of the State of Delaware
provides for indemnification in terms sufficiently broad to indemnify such
individuals, under certain circumstances, for liabilities (including
reimbursement of expenses incurred) arising under the Securities Act.

Item 7. Exemption From Registration Claimed

     Inapplicable.

Item 8. Exhibits

     See Exhibit Index.

Item 9. Undertakings

     The undersigned registrant hereby undertakes:

     (1)  To file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement:

          (i)  To include any prospectus required by Section 10(a)(3) of the
Securities Act;

                                       4

<PAGE>   5

          (ii) To reflect in the prospectus any facts or events arising after
the effective date of the registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate,
represent a fundamental change in the information set forth in the registration
statement; and

          (iii) To include any material information with respect to the plan of
distribution not previously disclosed in the registration statement or any
material change to such information in the registration statement;

provided, however, that paragraphs (1)(i) and (l)(ii) do not apply if the
information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed by the registrant pursuant to
Section 13 or Section 15(d) of the Exchange Act that are incorporated by
reference in the registration statement.

     (2)  That, for the purpose of determining any liability under the
Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.

     (3)  To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of the
offering.

     The undersigned registrant hereby undertakes that, for purposes of
determining any liability under the Securities Act, each filing of the
registrant's annual report pursuant to Section 13(a) or Section 15(d) of the
Exchange Act (and, where applicable, each filing of an employee benefit plan's
annual report pursuant to Section 15(d) of the Exchange Act) that is
incorporated by reference in the registration statement shall be deemed to be a
new registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.

     Insofar as indemnification for liabilities arising under the Securities Act
may be permitted to directors, officers and controlling persons of the
registrant pursuant to the foregoing provisions, or otherwise, the registrant
has been advised that in the opinion of the Securities and Exchange Commission
such indemnification is against public policy as expressed in the Securities Act
and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the registrant of expenses
incurred or paid by a director, officer or controlling person of the registrant
in the successful defense of any action, suit or proceeding) is asserted by such
director, officer or controlling person in connection with the securities being
registered, the registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.

                                       5

<PAGE>   6

                                    SIGNATURE

     Pursuant to the requirements of the Securities Act of 1933, as amended, the
registrant certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of San Jose, State of California, on January 17, 2000.


                                       IMMERSION CORPORATION

                                       By: /s/ Louis Rosenberg
                                           ----------------------------
                                           Louis Rosenberg, Ph.D.
                                           Chairman of the Board,
                                           Chief Executive Officer and
                                           President

                                       6

<PAGE>   7

                        SIGNATURES AND POWER OF ATTORNEY

     The officers and directors of Immersion Corporation whose signatures appear
below, hereby constitute and appoint Louis Rosenberg and Victor Viegas, and each
of them, their true and lawful attorneys and agents, with full power of
substitution, each with power to act alone, to sign and execute on behalf of the
undersigned any amendment or amendments to this registration statement on Form
S-8, and each of the undersigned does hereby ratify and confirm all that each of
said attorney and agent, or their or his substitutes, shall do or cause to be
done by virtue hereof.

     Pursuant to the requirements of the Securities Act of 1933, as amended,
this registration statement has been signed by the following persons in the
capacities and on the dates indicated.

<TABLE>
<CAPTION>
       Signature                                Title                                Date
       ---------                                -----                                ----
<S>                              <C>                                            <C>
                                 Chairman of the Board,
/s/ Louis Rosenberg              Chief Executive Officer, and President         January 17, 2000
--------------------------
Louis Rosenberg, Ph. D.



/s/ Victor Viegas                Chief Financial Officer,                       January 18, 2000
--------------------------       (Principal Financial and Accounting
Victor Viegas                    Officer)


/s/ Bruce Schena                 Vice President, Chief Technology Officer,      January 17, 2000
--------------------------       Secretary and Director
Bruce Schena


/s/ Steven Blank                 Director                                       January 14, 2000
--------------------------
Steven Blank


/s/ Jonathan Rubinstein          Director                                       January 14, 2000
--------------------------
Jonathan Rubinstein
</TABLE>

                                       7

<PAGE>   8

                                  EXHIBIT INDEX
<TABLE>
<S>    <C>
4.1    Certificate of Incorporation of the Company is incorporated by reference
       to Exhibit 3.2 to the Company's Registration Statement on Form S-1 filed
       with the Securities and Exchange Commission on October 5, 1999 (No.
       333-86361)

4.2    Form of Amended and Restated Certificate of Incorporation of the Company
       is incorporated by reference to Exhibit 3.3 to the Company's Registration
       Statement on Form S-1 filed with the Securities and Exchange Commission
       on October 5, 1999 (No. 333-86361)

4.3    Bylaws of the Company are incorporated by reference to Exhibit 3.3 to the
       Company's Registration Statement on Form S-1 filed with the Securities
       and Exchange Commission on September 1, 1999 (No. 333-86361)

4.4    Agreement and Plan of Merger between Immersion Corporation, a California
       Corporation, and the Company, is incorporated by reference to Exhibit 3.5
       to the Company's Registration Statement on Form S-1 filed with the
       Securities and Exchange Commission on October 5, 1999 (No. 333-86361)

5      Opinion re legality

23.1   Consent of Counsel (included in Exhibit 5)

23.2   Consent of Deloitte & Touche LLP, Independent Auditors

24     Power of Attorney (included in signature pages to this registration
       statement)
</TABLE>

                                       8
[{"type": "S-8", "sequence": "1", "description": "FORM S-8", "secsgml_size_bytes": 17964}]
{"company-data": {"conformed-name": "IMMERSION CORP", "cik": "0001058811", "assigned-sic": "3577", "irs-number": "943180138", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-94997", "film-number": "509929"}, "business-address": {"street1": "2158 PARAGON DR", "city": "SAN JOSE", "state": "CA", "zip": "95131", "phone": "4084671900"}, "mail-address": {"street1": "2158 PARAGON DR", "city": "SAN JOSE", "state": "CA", "zip": "95131"}}
1
     Filed with the Securities and Exchange Commission on January 20, 2000

                                                Registration No. ___-___________

                UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                    FORM S-8
                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933
                              Immersion Corporation
             (Exact name of registrant as specified in its charter)
Delaware                                  94-3180138
--------------------------------------------------------------------------------
   (State or other jurisdiction             (I.R.S. employer identification no.)
 of incorporation or organization)
2158 Paragon Drive
                           San Jose, California 95131
--------------------------------------------------------------------------------
               (Address of principal executive offices) (Zip code)

                              Immersion Corporation
                             1994 Stock Option Plan
                             1997 Stock Option Plan
                    1999 Employee Stock Purchase Plan and an
                        Individual Stock Option Agreement

                           Louis B. Rosenberg, Ph. D.
                          Chairman of the Board, Chief
                         Executive Officer and President
                              Immersion Corporation
                               2158 Paragon Drive
                               San Jose, CA 95131
--------------------------------------------------------------------------------
                     (Name and address of agent for service)

Telephone number, including area code, of agent for service:  (408) 467-1900.

This registration statement shall hereafter become effective in accordance with
Rule 462 promulgated under the Securities Act of 1933, as amended.
--------------------------------------------------------------------------------
2

                         CALCULATION OF REGISTRATION FEE
--------------------------------------------------------------------------------------------------------------------------
                                                              Proposed            Proposed
     Title of Securities to be                                maximum              maximum
            registered1                 Amount to be       offering price         aggregate                Amount of
                                         registered(2)      per share(3)       offering price(3)       registration fee
--------------------------------------------------------------------------------------------------------------------------
1994 Stock Option Plan
Common Stock
Par Value $0.001                          1,149,217            $0.10              $114,921.70

1997 Stock Option Plan
Common Stock                              2,015,594           $32.94           $66,393,666.36
Par Value $0.001                          2,846,923            $4.76           $13,551,353.48

1999 Employee Stock Purchase Plan
Common Stock                                500,000           $28.00           $14,000,000.00
Par Value $0.001

Individual Stock Option Agreement
Common Stock                                 20,175             $.17                $3,429.75
Par Value $0.001

TOTALS                                    6,531,909                            $94,063,371.29             $24,832.73
1    The securities to be registered include options and rights to acquire
     Common Stock.

2    Pursuant to Rule 416(a), this registration statement also covers any
     additional securities that may be offered or issued in connection with any
     stock split, stock dividend or similar transaction.

3    Estimated pursuant to Rule 457 solely for purposes of calculating the
     registration fee. As to shares subject to outstanding but unexercised
     options under the 1994 Stock Option Plan and 1997 Stock Option Plan, the
     price is computed on the basis of the weighted average exercise price. As
     to the remaining shares under the 1997 Stock Option Plan, the price is
     based upon the average of the high and low prices of the Common Stock on
     January 13, 2000, as reported on the Nasdaq National Market. The 1999
     Employee Stock Purchase Plan establishes a purchase price equal to 85% of
     the fair market value of the Company's Common Stock , and, therefore, the
     price for shares under this plan is based upon 85% of the average of the
     high and low prices of the Common Stock on January 13, 2000, as reported on
     the Nasdaq National Market. The price of the Individual Stock Option
     Agreement is computed on the basis of the exercise price.

                                       2
3

                                     PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3. Incorporation of Documents by Reference

     Immersion Corporation (the "Company") hereby incorporates by reference in
this registration statement the following documents:

     (a)  The Company's latest prospectus filed pursuant to Rule 424(b) under
the Securities Act of 1933, as amended (the "Securities Act") containing audited
financial statements for the Company's fiscal year ended December 31, 1998. The
prospectus is included in the Company's Registration Statement on Form S-1 (No.
333-86361, filed November 12, 1999).

     (b)  All other reports filed pursuant to Section 13(a) or 15(d) of the
Securities Exchange Act of 1934, as amended (the "Exchange Act") since the end
of the fiscal year covered by the registrant document referred to in (a) above.

     (c)  The description of the Company's Common Stock contained in the
Company's Registration Statement on Form 8-A12G filed on November 5, 1999 under
the Exchange Act, including any amendment or report filed for the purpose of
updating such description.

     All documents subsequently filed by the Company pursuant to Sections 13(a),
13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective
amendment to this registration statement which indicates that all securities
offered hereby have been sold or which deregisters all securities remaining
unsold, shall be deemed to be incorporated by reference in this registration
statement and to be a part hereof from the date of filing of such documents.

Item 4. Description of Securities

     The class of securities to be offered is registered under Section 12 of the
Exchange Act.

Item 5. Interests of Named Experts and Counsel

     Inapplicable.

Item 6. Indemnification of Directors and Officers

     Section 102(b) of the Delaware General Corporation Law authorizes a
corporation to provide in its Certificate of Incorporation that a director of
the corporation shall not be personally liable to corporation or its
stockholders for monetary damages for breach or alleged breach of the director's
"duty of care." While this statute does not change directors' duty of care, it
enables corporations to limit available relief to equitable remedies such as
injunction or

                                       3
4

rescission. The statute has no effect on a director's duty of loyalty or
liability for acts or omissions not in good faith or involving intentional
misconduct or knowing violations of law, illegal payment of dividends or stock
redemptions or repurchases, or for any transaction from which the director
derives an improper personal benefit. As permitted by the statute, the Company
has adopted provisions in its Certificate of Incorporation which eliminate to
the fullest extent permissible under Delaware law the personal liability of its
directors to the Company and its stockholders for monetary damages for breach or
alleged breach of their duty of care.

     Section 145 of the General Corporation Law of the State of Delaware
provides for the indemnification of officers, directors, employees and agents of
a corporation. The Bylaws of the Company provide for indemnification of its
directors, officers, employees and agents to the full extent permitted by
Delaware law, including those circumstances in which indemnification would
otherwise be discretionary under Delaware law. The Company's Bylaws also empower
it to enter into indemnification agreements with its directors and officers and
to purchase insurance on behalf of any person whom it is required or permitted
to indemnify. The Company has entered into agreements with its directors and
officers that require the Company to indemnify such persons to the fullest
extent permitted under Delaware law against expenses, judgments, fines,
settlements and other amounts actually and reasonably incurred (including
expenses of a derivative action) in connection with any proceeding, whether
actual or threatened, to which any such person may be made a party by reason of
the fact that such person is or was a director or an officer of the Company or
any of its affiliated enterprises. The indemnification agreements also set forth
certain procedures that will apply in the event of a claim for indemnification
thereunder.

     Section 145 of the General Corporation Law of the State of Delaware
provides for indemnification in terms sufficiently broad to indemnify such
individuals, under certain circumstances, for liabilities (including
reimbursement of expenses incurred) arising under the Securities Act.

Item 7. Exemption From Registration Claimed

     Inapplicable.

Item 8. Exhibits

     See Exhibit Index.

Item 9. Undertakings

     The undersigned registrant hereby undertakes:

     (1)  To file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement:

          (i)  To include any prospectus required by Section 10(a)(3) of the
Securities Act;

                                       4
5

          (ii) To reflect in the prospectus any facts or events arising after
the effective date of the registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate,
represent a fundamental change in the information set forth in the registration
statement; and

          (iii) To include any material information with respect to the plan of
distribution not previously disclosed in the registration statement or any
material change to such information in the registration statement;

provided, however, that paragraphs (1)(i) and (l)(ii) do not apply if the
information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed by the registrant pursuant to
Section 13 or Section 15(d) of the Exchange Act that are incorporated by
reference in the registration statement.

     (2)  That, for the purpose of determining any liability under the
Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.

     (3)  To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of the
offering.

     The undersigned registrant hereby undertakes that, for purposes of
determining any liability under the Securities Act, each filing of the
registrant's annual report pursuant to Section 13(a) or Section 15(d) of the
Exchange Act (and, where applicable, each filing of an employee benefit plan's
annual report pursuant to Section 15(d) of the Exchange Act) that is
incorporated by reference in the registration statement shall be deemed to be a
new registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.

     Insofar as indemnification for liabilities arising under the Securities Act
may be permitted to directors, officers and controlling persons of the
registrant pursuant to the foregoing provisions, or otherwise, the registrant
has been advised that in the opinion of the Securities and Exchange Commission
such indemnification is against public policy as expressed in the Securities Act
and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the registrant of expenses
incurred or paid by a director, officer or controlling person of the registrant
in the successful defense of any action, suit or proceeding) is asserted by such
director, officer or controlling person in connection with the securities being
registered, the registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.

                                       5
6

                                    SIGNATURE

     Pursuant to the requirements of the Securities Act of 1933, as amended, the
registrant certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of San Jose, State of California, on January 17, 2000.

                                       IMMERSION CORPORATION

                                       By: /s/ Louis Rosenberg
                                           ----------------------------
                                           Louis Rosenberg, Ph.D.
                                           Chairman of the Board,
                                           Chief Executive Officer and
                                           President

                                       6
7

                        SIGNATURES AND POWER OF ATTORNEY

     The officers and directors of Immersion Corporation whose signatures appear
below, hereby constitute and appoint Louis Rosenberg and Victor Viegas, and each
of them, their true and lawful attorneys and agents, with full power of
substitution, each with power to act alone, to sign and execute on behalf of the
undersigned any amendment or amendments to this registration statement on Form
S-8, and each of the undersigned does hereby ratify and confirm all that each of
said attorney and agent, or their or his substitutes, shall do or cause to be
done by virtue hereof.

     Pursuant to the requirements of the Securities Act of 1933, as amended,
this registration statement has been signed by the following persons in the
capacities and on the dates indicated.
Signature                                Title                                Date
       ---------                                -----                                ----
Chairman of the Board,
/s/ Louis Rosenberg              Chief Executive Officer, and President         January 17, 2000
--------------------------
Louis Rosenberg, Ph. D.

/s/ Victor Viegas                Chief Financial Officer,                       January 18, 2000
--------------------------       (Principal Financial and Accounting
Victor Viegas                    Officer)

/s/ Bruce Schena                 Vice President, Chief Technology Officer,      January 17, 2000
--------------------------       Secretary and Director
Bruce Schena

/s/ Steven Blank                 Director                                       January 14, 2000
--------------------------
Steven Blank

/s/ Jonathan Rubinstein          Director                                       January 14, 2000
--------------------------
Jonathan Rubinstein
7
8

                                  EXHIBIT INDEX
4.1    Certificate of Incorporation of the Company is incorporated by reference
       to Exhibit 3.2 to the Company's Registration Statement on Form S-1 filed
       with the Securities and Exchange Commission on October 5, 1999 (No.
       333-86361)

4.2    Form of Amended and Restated Certificate of Incorporation of the Company
       is incorporated by reference to Exhibit 3.3 to the Company's Registration
       Statement on Form S-1 filed with the Securities and Exchange Commission
       on October 5, 1999 (No. 333-86361)

4.3    Bylaws of the Company are incorporated by reference to Exhibit 3.3 to the
       Company's Registration Statement on Form S-1 filed with the Securities
       and Exchange Commission on September 1, 1999 (No. 333-86361)

4.4    Agreement and Plan of Merger between Immersion Corporation, a California
       Corporation, and the Company, is incorporated by reference to Exhibit 3.5
       to the Company's Registration Statement on Form S-1 filed with the
       Securities and Exchange Commission on October 5, 1999 (No. 333-86361)

5      Opinion re legality

23.1   Consent of Counsel (included in Exhibit 5)

23.2   Consent of Deloitte & Touche LLP, Independent Auditors

24     Power of Attorney (included in signature pages to this registration
       statement)
8