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CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated February 25, 2000, except for note
10, as to which the date is March 20, 2000 relating to the financial statements
and financial statement schedules, which appears in Acacia Research
Corporation's Annual Report on Form 10-K for the year ended December 31, 1999.
We also consent to the reference to us under the heading "Experts" in such
Registration Statement.
PricewaterhouseCoopers LLP
Los Angeles, California
August 2, 2000
