Though it's a real stretch to say they've taken the first steps...

Sony patent takes first step towards real-life Matrix
07 April 2005
Exclusive from New Scientist Print Edition
Jenny Hogan
Barry Fox

IMAGINE movies and computer games in which you get to smell, taste and perhaps even feel things. That's the tantalising prospect raised by a patent on a device for transmitting sensory data directly into the human brain - granted to none other than the entertainment giant Sony.

The technique suggested in the patent is entirely non-invasive. It describes a device that fires pulses of ultrasound at the head to modify firing patterns in targeted parts of the brain, creating "sensory experiences" ranging from moving images to tastes and sounds. This could give blind or deaf people the chance to see or hear, the patent claims.

While brain implants are becoming increasingly sophisticated, the only non-invasive ways of manipulating the brain remain crude. A technique known as transcranial magnetic stimulation can activate nerves by using rapidly changing magnetic fields to induce currents in brain tissue. However, magnetic fields cannot be finely focused on small groups of brain cells, whereas ultrasound could be.

Ars Technica gets the quote of note, though.

There's no word yet on whether or not tinfoil will stop the ultrasonic brain rays.