Document:

Exhibit 10.63

March 21, 2006

Michael Zuckerman
195 North California Ave
Palo Alto, CA 94301

RE:  Employment with Immersion Corporation

Dear Mike:

     Immersion Corporation (the "Company" or "Immersion") is pleased to present
this offer for the position of Senior Vice President and General Manager of the
3D Business Group, on the terms set forth in this agreement, effective upon your
acceptance by execution of a counterpart copy of this letter where indicated
below.

     Reporting Duties and Responsibilities. In this position, you would report
to Victor Viegas, CEO and President of Immersion Corporation.

     Salary and Benefits. The initial base salary would be $200,000 annually,
payable in accordance with the Company's customary payroll practice, which is
bi-weekly. The offer would be for a full time, salaried, exempt position,
located at the offices of the Company, except for travel to other locations that
may be necessary to fulfill your responsibilities. Your performance will be
reviewed in January 2007 during our company's focal review process, and annually
thereafter, that will be based on an achievement of a number of revenue and
profit margin targets, and you would also receive the Company's standard
employee benefits package. You will be eligible to participate in our variable
compensation program.

     Stock Options: All existing option agreements will remain in place in
accordance with the associated terms and conditions. All Options, to the extent
unexercised and exercisable by the Employee on the date on which the Employee's
employment is terminated without Cause, may be exercised by Employee within six
(6) months after the Employee's employment is terminated but in any event no
later than the option expiration date as set forth in the Company's Plan.

<PAGE>

     Confidential Information. As an employee of the Company, you would have
access to certain Company confidential information and you may during the course
of your employment, develop certain information or inventions that would be the
property of the Company. To protect the interest of the Company, you would need
to sign the Company's standard "Employee Inventions and Confidentiality
Agreement" as a condition of your employment. A copy of the agreement is
attached for your review. We wish to impress upon you that we do not wish you to
bring with you any confidential or proprietary material of any former employer
or to violate any other obligation to your former employers.

     At-Will Employment. While we would expect a long and profitable
relationship, you would be an at-will employee of the Company, which means the
employment relationship can be terminated by either of us for any reason at any
time. Any statements or representations to the contrary (and indeed, any
statements contradicting any provision in this letter) should be regarded by you
as ineffective. Further, your participation in any stock option or benefit
program is not to be regarded as assuring you of continuing employment for any
particular period of time.

     Termination With Cause: The Company reserves the right to discharge
employees for good cause. The following conduct, acts, or omissions are the only
event that constitute Cause under this paragraph, and may result in the
termination of employment:

>>   Failure to accept orders or perform tasks to the satisfaction of a manager

>>   Violation of policy, Code of Ethics, security

>>   Failure to report hazardous conditions, neglect of duties, or unlawful acts
     against the company, its employees, clients or vendors

>>   Damage, destruction or loss of company property and theft

>>   Release or disclosure of company confidential proprietary, or trade secret
     information, omission, misrepresentation, or falsification of employment or
     other data

>>   Diversion or attempted diversion of company potential or current business
     to other entities

>>   Possession or use of illegal or unauthorized controlled substances during
     working hours or in company facilities at any time

     Termination Without Cause: The termination of Employee's employment by the
Company for any reason other than (i) for Cause, or (ii) for Employee's death or
permanent disability shall constitute a "Termination Without Cause." In the
event of a Termination Without Cause, Employee shall be entitled to the
following separation benefits provided that Employee executes a general release
of all known and unknown claims against the Company in a form acceptable to the
Company:

<PAGE>

1. Continued payment of Employee's salary at his final Base Salary rate, less
applicable withholding, for twelve (12) months following his termination;

2. As of Employee's termination of employment, he will be entitled to elect to
purchase group health insurance coverage in accordance with federal law (COBRA).
If Employee timely elects COBRA coverage, the Company shall pay the premiums for
Employee's COBRA coverage for the following twelve (12) month period.
Thereafter, Employee may elect to purchase COBRA coverage at his own expense;
and

3. As of Employee's termination date, the Employee shall immediately vest an
additional twelve (12) months of his then unvested Company stock and Options.

     Term of Offer: This offer will remain open until close of business on March
29, 2006. If you decide to accept our offer, and we hope that you will, please
sign the enclosed copy of this letter in the space indicated and return it to
me. Upon your signature below, this will become our binding agreement with
respect to the subject matter of this letter, superseding in their entirety all
other or prior agreements by you with the Company as to the specific subjects of
this letter, and will be binding upon and inure to the benefit of our respective
successors and assigns, and heirs, administrators and executors, will be
governed by California law, and may only be amended in writing signed by you and
the Company.

Sincerely,

/s/ Victor Viegas                      /s/ Tino Silva
-----------------------------          -----------------------------
Victor Viegas                          Tino Silva
President/CEO                          Director of Human Resources

Agreed and Accepted:

/s/ Michael Zuckerman                  Date:  3/37/2006
-----------------------------                -----------------------
Mike ZuckermanExhibit 10.64

                                   IMMERSION

                                     FY2006
                           Variable Compensation Plan

                                 Mike Zuckerman

<PAGE>

OBJECTIVES
----------

The specific aim of the 2006 Variable Compensation Plan is to focus Sales and
Business Development on Immersion's revenue, operating profit, gross margin
goals and business objectives, and to reward achievement of those goals.

ELIGIBILITY
-----------

In addition to your base salary, you are eligible to receive quarterly payments
under Immersion's 2006 Variable Compensation Plan as set out in the attached
document titled Attachment A.

Eligibility will be subject to the review and approval of the Director of Human
Resources and both the CFO and CEO. The terms and conditions of this
Compensation Plan will supersede all prior Variable Compensation Plans with
respect to the subject matter herein.

COMMISSION ADMINISTRATION
-------------------------

The terms and conditions of this plan are effective from the beginning to the
end of the fiscal year. Immersion may cancel, suspend or revise these terms and
conditions for any reason at any time.

Payments will be made as payroll checks and will be subject to the usual
mandatory withholding of federal and state income and employment taxes. All
variable compensation payments will be paid approximately 45 days after the end
of each quarter, once the revenues have been finalized, the earnings have been
announced for that quarter, and synchronized with the next payroll period.

Nothing in this plan shall in any way diminish or limit the Company's right to
terminate the employment of any participant, at-will, at any time. All employees
of the company are employed on an "at-will" basis, which means that either the
employee or the company may terminate the relationship at any time with the
understanding that neither party has the obligation to base that decision on any
reason other than their intent not to continue the employment relationship.

For purposes of these plans, if for any reason the participant's employment with
Immersion terminates, the last day of work is defined as the last day on which
work duties are actually performed by the participant. Specifically excluded
from eligibility for commission determinations are all periods of pay in lieu of
notice, severance, or any other post-termination benefits or compensation
period.

EXECUTIVE'S DISCRETION
----------------------

The terms of the Variable Compensation Plan (VCP) do not form part of any
employee's contract of employment and no employee will have or become entitled
to any rights or damages or other compensation during or on the termination of
their employment in respect of the loss or alteration of any rights or
expectations they may have under this plan at any time. All VCP payments are at
the discretion of the executive staff, and the provisions of this plan can be
changed at any time, for any reason, including termination of the plan.

<PAGE>

VARIABLE COMPENSATION PLAN DEFINITIONS
--------------------------------------

Revenue is defined as sales that are recognizable by Immersion for the quarterly
period as reported in the quarterly audited financial statements. It is not
cash-in. Development contracts are usually recognized on a percentage complete
basis. Extended warranties and software maintenance contracts are usually
recognized over the life of the contract.

Cost of Goods Sold is the direct and allocated indirect production costs of
producing goods and services.

Gross Margin (GM) is determined by subtracting the Cost of Goods Sold (COGS)
from the actual sale price of the product. The net result is the GM.

Operating Profit (Loss) is Business Unit Operating Profit (Loss) less corporate
support costs, litigation expenses, intangible amortization and stock based
charges.

Business Unit Operating Profit (Loss) can be defined as the revenue less
departmental cost of goods sold and direct operating expenses for a business
unit. Direct operating expenses are the expenses directly charged to a business
unit including all allocated departmental expenses.

MBO's can be defined as business objectives with specific milestones which must
be completed, in strict accordance with the stated terms and conditions
associated with each MBO, to the satisfaction of the GM, CFO and CEO.

/s/ Michael Zuckerman                              3/27/2006
-----------------------------                      ------------------------
Name                                               Date

/s/ Michael Zuckerman                              3/27/2006
-----------------------------                      ------------------------
Business Unit Vice President                       Date

/s/ Stephen Ambler                                 3/27/2006
-----------------------------                      ------------------------
CFO                                                Date

/s/ Victor Viegas                                  3/27/2006
-----------------------------                      ------------------------
CEO                                                Date

/s/ Tino Silva                                     3/27/2006
-----------------------------                      ------------------------
Director of Human Resources                        Date

<PAGE>

Attachment A

VARIABLE COMPENSATION PLAN DESIGN

     Summary:

     Your commissions are paid based on actual business unit operating profit
     for the business segment of the company under your management.

     There is no cap or limit on how much commission can be earned. Commissions
     will be paid quarterly as follows:

Quarterly Gross Commissions
---------------------------

Quarterly Gross Commission (QGC) will be calculated based on 2006 Year-To-Date
(YTD) Business Unit Operating Profit PRIOR to any accrual or expense deduction
for your 2006 commission. The Business Unit Operating Profit prior to any
accrual or expense deduction for your 2006 commission is multiplied by the
Variable Compensation Rate as set out below to calculate the Year-To-Date
Payable Amount. The actual payment for the quarter will be this Year-to-Date
Payable Amount less all sums paid in previous quarters, if any.

Q1 Plan - Relates to 3D, 3Di and Automotive Businesses combined
---------------------------------------------------------------

Business Unit Operating Profit                  Variable Compensation Rate (VCR)
------------------------------                  --------------------------------
Tier 1   $0 to $466,000                                    2.15%
Tier 2   > $466,000                                        3.0%

Q2 - Q4 Plan - Relates to 3D and 3Di Businesses combined (excludes Auto)
------------------------------------------------------------------------

Cumulative Q2 - Q4 Business Unit
--------------------------------
Operating Profit                                Variable Compensation Rate (VCR)
----------------                                --------------------------------
Tier 1   $0 to $1,138,000                                  3.96%
Tier 2   > $1,138,000                                      3.0%

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