EXHIBIT 23.1

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated March 26, 2003 relating to the
financial statements, which appears in Acacia Research Corporation's Annual
Report on Form 10-K for the year ended December 31, 2002. We also consent to the
reference to us under the heading "Experts" in such Registration Statement.

/s/ PRICEWATERHOUSECOOPERS LLP

Los Angeles, California
February 12, 2004