EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement of
Immersion Corporation on Form S-8 of our reports dated March 23, 2004, appearing
in and incorporated by reference in the Annual Report on Form 10-K of Immersion
Corporation for the year ended December 31, 2003 and to the reference to us
under the heading "Experts" in the Prospectus, which is part of this
Registration Statement.

/s/ DELOITTE & TOUCHE LLP

San Jose, California
October 21, 2004