<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xsi:schemaLocation="http://www.sec.gov/edgar/thirteenffiler eis_13F_Filer.xsd" xmlns="http://www.sec.gov/edgar/thirteenffiler" xmlns:ns1="http://www.sec.gov/edgar/common" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <schemaVersion>X0202</schemaVersion>
  <headerData>
    <submissionType>13F-NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
      <filer>
        <credentials>
          <cik>0001443284</cik>
          <ccc>XXXXXXXX</ccc>
        </credentials>
      </filer>
      <periodOfReport>12-31-2025</periodOfReport>
    </filerInfo>
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  <formData>
    <coverPage>
      <reportCalendarOrQuarter>12-31-2025</reportCalendarOrQuarter>
      <isAmendment>false</isAmendment>
      <filingManager>
        <name>Singer Eric</name>
        <address>
          <ns1:street1>2999 N.E. 191st Street</ns1:street1>
          <ns1:street2>Suite 610</ns1:street2>
          <ns1:city>Aventura</ns1:city>
          <ns1:stateOrCountry>FL</ns1:stateOrCountry>
          <ns1:zipCode>33180</ns1:zipCode>
        </address>
      </filingManager>
      <reportType>13F NOTICE</reportType>
      <form13FFileNumber>028-25302</form13FFileNumber>
      <otherManagersInfo>
        <otherManager>
          <cik>0001058811</cik>
          <form13FFileNumber>028-25299</form13FFileNumber>
          <name>IMMERSION CORP</name>
        </otherManager>
      </otherManagersInfo>
      <provideInfoForInstruction5>N</provideInfoForInstruction5>
    </coverPage>
    <signatureBlock>
      <name>Eric Singer</name>
      <title>Individually</title>
      <phone>408-467-1900</phone>
      <signature>/s/ Eric Singer</signature>
      <city>Aventura</city>
      <stateOrCountry>FL</stateOrCountry>
      <signatureDate>02-17-2026</signatureDate>
    </signatureBlock>
    <summaryPage>
      <otherIncludedManagersCount/>
      <tableEntryTotal/>
      <tableValueTotal/>
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</edgarSubmission>
