CONSENT OF INDEPENDENT ACCOUNTANTS

   We hereby consent to the incorporation by reference in this Amendment No. 1
to the Registration Statement on Form S-3 (No. 333-43222) 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.

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Los Angeles, California

August 14, 2000