Imagine a world where AI can understand and interact with the physical world as seamlessly as we do. This isn't science fiction, but the promise of a new research area exploring how Large Language Models (LLMs) can leverage the Internet of Things (IoT). LLMs, known for their prowess in text and image processing, often stumble when it comes to understanding the physical laws that govern our reality. They might generate text describing impossible scenarios, highlighting a disconnect between the digital and physical realms. Researchers are now tackling this challenge by giving LLMs a new sense of perception through IoT sensor data. Just as our senses provide us with information about our surroundings, IoT sensors act as the 'eyes and ears' of AI, feeding real-world data into LLMs. This data, combined with relevant knowledge retrieval, helps LLMs reason about real-world IoT tasks. Imagine an LLM analyzing data from a smart home's temperature sensors to determine the ideal energy-saving settings, or interpreting data from wearable health trackers to offer personalized health advice. This research introduces a unified framework called IoT-LLM, which preprocesses IoT data into an LLM-friendly format, activates commonsense knowledge through targeted prompting, and expands the LLM's understanding with relevant external information. Tests across five real-world IoT tasks, including human activity recognition and industrial anomaly detection, show promising results. IoT-LLM significantly improves the performance of LLMs, enabling them to not just process data, but to reason about it. While still in its early stages, this research hints at a future where LLMs can interpret complex sensor data, understand physical laws, and make informed decisions about the world around us. Challenges remain, particularly with complex, high-dimensional data like audio and 3D point clouds. Future research might explore fine-tuning LLMs with data from various modalities, paving the way for even more sophisticated interactions between AI and the physical world. The implications are vast, from smart homes and cities that anticipate our needs to personalized healthcare that proactively safeguards our well-being. As LLMs learn to bridge the gap between the digital and physical, we're on the cusp of an AI revolution that could reshape our reality.