CONSENT OF INDEPENDENT ACCOUNTANTS

         We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 (Nos. 333-33857, 333-34773, 333-39415, 333-43222,
333-45397, 333-52941, 333-55086, 333-58401, 333-95373) and in the Registration
Statements on Form S-8 (Nos. 333-22197, 333-42024, 333-62389) of Acacia Research
Corporation of our report dated February 19, 2001, except as to Note 12, which
is as of March 16, 2001, relating to the financial statements, which appears in
this Form 10-K.

/s/ PRICEWATERHOUSECOOPERS LLP
Los Angeles, California
March 28, 2001