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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 T3CgX4VGrrKoRId1GKj5ABzrygq4NnIAbVmH86KLDFMxfY5v2IBBSnn2plaDjPM8
 UtUkaS5OkCdUvFWYzV2TCQ==

<SEC-DOCUMENT>9999999995-07-004849.txt : 20071212
<SEC-HEADER>9999999995-07-004849.hdr.sgml : 20071212
<ACCEPTANCE-DATETIME>20071212001516
ACCESSION NUMBER:		9999999995-07-004849
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071211
DATE AS OF CHANGE:		20071212
EFFECTIVENESS DATE:		20071211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IRVINE SENSORS CORP/DE/
		CENTRAL INDEX KEY:			0000357108
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				330280334
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1002

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-131770
		FILM NUMBER:		071300324

	BUSINESS ADDRESS:	
		STREET 1:		3001 REDHILL AVE
		CITY:			COSTA MESA
		STATE:			CA
		ZIP:			92626
		BUSINESS PHONE:		7145498211

	MAIL ADDRESS:	
		STREET 1:		3001 REDHILL AVE
		STREET 2:		BLDG 3 STE 104
		CITY:			COSTA MESA
		STATE:			CA
		ZIP:			92626
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-12-11</finalEffectivenessDispDate>
        <accessionNumber>0000892569-07-001514</accessionNumber>
        <submissionType>POS AM</submissionType>
        <filer>
            <cik>0000357108</cik>
            <entityName>IRVINE SENSORS CORP/DE/</entityName>
            <fileNumber>333-131770</fileNumber>
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</edgarSubmission>
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</TEXT>
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