IMMERSION CORP
S-4, EX-23.3, 2000-09-06
COMPUTER PERIPHERAL EQUIPMENT, NEC
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                                                                    EXHIBIT 23.3

                         INDEPENDENT AUDITORS' CONSENT

     We consent to the use in this Registration Statement of Immersion
Corporation on Form S-4 of our report dated February 4, 2000 (March 9, 2000 as
to Note 14), appearing in the proxy statement/ prospectus, which is part of this
Registration Statement.

     We also consent to the reference to us under the heading "Experts" in such
proxy statement/ prospectus.

                                            /s/ Deloitte & Touche LLP
San Jose, California
September 5, 2000


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