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    <testOrLive>LIVE</testOrLive>

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        <entityName>IRVINE SENSORS CORP/DE/</entityName>
        <issuerAddress>
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            <street2>Building 3, Suite 104</street2>
            <city>Costa Mesa</city>
            <stateOrCountry>CA</stateOrCountry>
            <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
            <zipCode>92626</zipCode>
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        <issuerPhoneNumber>(714) 549-8211</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
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            <value>None</value>
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        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
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                <middleName>C.</middleName>
                <lastName>Carson</lastName>
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                <city>Costa Mesa</city>
                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>92626</zipCode>
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                <relationship>Director</relationship>
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            <relatedPersonName>
                <firstName>John</firstName>
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                <lastName>Stuart, Jr.</lastName>
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                <city>Costa Mesa</city>
                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>92626</zipCode>
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                <lastName>Dumont</lastName>
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                <zipCode>92626</zipCode>
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                <city>Costa Mesa</city>
                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>92626</zipCode>
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            <relationshipClarification></relationshipClarification>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Daryl</firstName>
                <lastName>Smetana</lastName>
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                <street1>3001 Redhill Avenue</street1>
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                <zipCode>92626</zipCode>
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                <firstName>Volkan</firstName>
                <lastName>Ozguz</lastName>
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                <lastName>Kenefick</lastName>
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                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>92626</zipCode>
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                <firstName>Bill</firstName>
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                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>92626</zipCode>
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                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>92626</zipCode>
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                <stateOrCountry>CA</stateOrCountry>
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                <zipCode>92626</zipCode>
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        <relatedPersonInfo>
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                <firstName>Marcus</firstName>
                <lastName>Williams</lastName>
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                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>92626</zipCode>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Chet</firstName>
                <lastName>White</lastName>
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            <relatedPersonAddress>
                <street1>3001 Redhill Avenue</street1>
                <city>Costa Mesa</city>
                <stateOrCountry>CA</stateOrCountry>
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                <zipCode>92626</zipCode>
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            <relationshipClarification></relationshipClarification>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Scott</firstName>
                <lastName>Reed</lastName>
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            <relatedPersonAddress>
                <street1>3001 Redhill Avenue</street1>
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                <zipCode>92626</zipCode>
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    <offeringData>
        <industryGroup>
            <industryGroupType>Other Technology</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$5,000,001 - $25,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-12-23</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
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            <isDebtType>true</isDebtType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
            <isSecurityToBeAcquiredType>true</isSecurityToBeAcquiredType>
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        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>William Blair &amp; Company, L.L.C.</recipientName>
                <recipientCRDNumber>1252</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>222 West Adams Street</street1>
                    <city>Chicago</city>
                    <stateOrCountry>IL</stateOrCountry>
                    <stateOrCountryDescription>ILLINOIS</stateOrCountryDescription>
                    <zipCode>60606-5312</zipCode>
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                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
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        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>11400000</totalOfferingAmount>
            <totalAmountSold>11400000</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse>Issuance of 12% Subordinated Secured Convertible Notes due 12/23/2015, in the aggregate principal amount of $7,774,800, and 51,788,571 shares of common stock at $0.07 per share.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>2</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>1084940</dollarAmount>
            </findersFees>
            <clarificationOfResponse>Represents commissions, fees and expense allowance paid to placement agent.</clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
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                <dollarAmount>0</dollarAmount>
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            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>true</authorizedRepresentative>
            <signature>
                <issuerName>IRVINE SENSORS CORP/DE/</issuerName>
                <signatureName>/s/ John J. Stuart, Jr.</signatureName>
                <nameOfSigner>John J. Stuart, Jr.</nameOfSigner>
                <signatureTitle>Chief Financial Officer</signatureTitle>
                <signatureDate>2011-01-05</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
