8-K

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                 --------------
                                    FORM 8-K
                                  -------------

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

                                 AUGUST 12, 2004
                DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED)

                                  ------------

                           ACACIA RESEARCH CORPORATION
             (Exact name of Registrant as specified in its Charter)


         Delaware                     000-26068                95-4405754
         --------                     ---------                ----------
(State or Other Jurisdiction         (Commission              (I.R.S. Employer
       of Incorporation)             File Number)           Identification No.)


                            500 Newport Center Drive,
                         Newport Beach, California 92660
                    (Address of Principal Executive Offices)


                                 (949) 480-8300
               Registrant's telephone number, including area code


                                 Not Applicable
          (Former Name or Former Address, if Changed since Last Report)



ITEM 7.  EXHIBITS.

         (c)      Exhibits.

                  99.1     Press Release dated August 11, 2004 of the
                           Registrant.


ITEM 9.  REGULATION FD DISCLOSURE.

         On August 11, 2004, Acacia Research Corporation issued a press release,
a copy of which is attached hereto as Exhibit 99.1 and is incorporated herein by
reference.



                                   SIGNATURES


         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned, hereunto duly authorized.


                                     ACACIA RESEARCH CORPORATION


Date:  August 12, 2004               By:   /S/ PAUL R. RYAN
                                     -------------------------------------------
                                     Name:  Paul R. Ryan
                                     Title: Chairman and Chief Executive Officer



                                  EXHIBIT INDEX


EXHIBIT NUMBER            DESCRIPTION
- --------------            -----------

     99.1            Press Release dated August 11, 2004, of the Registrant.

EX-99.1

EXHIBIT 99.1


ACACIA
RESEARCH
CORPORATION

                                                           CONTACTS: Rob Stewart
                                                              Investor Relations
FOR RELEASE                                                   Tel (949) 480-8300
- -----------                                                   Fax (949) 480-8301
August 11, 2004


                  U.S. COURT OF APPEALS FOR THE FEDERAL CIRCUIT
                AFFIRMS DISTRICT COURT RULING OF NON-INFRINGEMENT
                            OF ACACIA'S V-CHIP PATENT


         NEWPORT BEACH, Calif. - (BUSINESS WIRE) - August 11, 2004 - Acacia
Research Corporation (Nasdaq: ACTG; CBMX) announced today that the United States
Court of Appeals for the Federal Circuit has affirmed the U.S. District Court
for the District of Connecticut ruling in September of 2002 that television
manufacturers named in the Connecticut lawsuit do not infringe the Acacia
Technologies group's V-chip patent.

         As a result of the ruling, Acacia will recognize $1.5 million of V-chip
related deferred revenues and $668,000 of V-chip related deferred costs in the
third quarter of 2004. In addition, during the third quarter of 2004, Acacia
will also record an impairment charge of $1.6 million associated with the
write-down of goodwill related to the V-chip.

         The ruling has no impact on the revenues that Acacia has previously
recognized from licensees of the V-chip patent.


ABOUT ACACIA RESEARCH CORPORATION

Acacia Research Corporation comprises two operating groups, Acacia Technologies
group and CombiMatrix group.

The Acacia Technologies Group develops, acquires, and licenses patented
technologies. Acacia's DMT technology, which is supported by 5 U.S. and 31
foreign patents, relates to audio and audio/video transmission and receiving
systems commonly known as audio-on-demand, video-on-demand, and audio/video
streaming, and is used for distributing digital content via several means
including Internet, cable, satellite and wireless systems.

The CombiMatrix group is developing a platform technology to rapidly produce
customizable active biochips, which are semiconductor-based tools for use in
identifying and determining the roles of genes, gene mutations and proteins.
CombiMatrix's technology has a wide range of applications including DNA
synthesis/diagnostics, drug discovery, and immunochemical detection.
CombiMatrix's Express Track(sm) drug discovery program is a systems biology
approach, using its technology, to target common viral diseases with siRNA
compounds.

Acacia Research-Acacia Technologies (Nasdaq: ACTG) and Acacia
Research-CombiMatrix (Nasdaq:CBMX) are both classes of common stock issued by
Acacia Research Corporation and are intended to reflect the performance of the
respective operating groups and are not issued by the operating groups.

Information about the Acacia Technologies group and the CombiMatrix group is
available at www.acaciaresearch.com.



SAFE HARBOR STATEMENT UNDER THE PRIVATE SECURITIES LITIGATION REFORM ACT OF
1995:

THIS NEWS RELEASE CONTAINS FORWARD-LOOKING STATEMENTS WITHIN THE MEANING OF THE
"SAFE HARBOR" PROVISIONS OF THE PRIVATE SECURITIES LITIGATION REFORM ACT OF
1995. THESE STATEMENTS ARE BASED UPON OUR CURRENT EXPECTATIONS AND SPEAK ONLY AS
OF THE DATE HEREOF. OUR ACTUAL RESULTS MAY DIFFER MATERIALLY AND ADVERSELY FROM
THOSE EXPRESSED IN ANY FORWARD-LOOKING STATEMENTS AS A RESULT OF VARIOUS FACTORS
AND UNCERTAINTIES, INCLUDING THE RECENT ECONOMIC SLOWDOWN AFFECTING TECHNOLOGY
COMPANIES, OUR ABILITY TO SUCCESSFULLY DEVELOP PRODUCTS, RAPID TECHNOLOGICAL
CHANGE IN OUR MARKETS, CHANGES IN DEMAND FOR OUR FUTURE PRODUCTS, LEGISLATIVE,
REGULATORY AND COMPETITIVE DEVELOPMENTS AND GENERAL ECONOMIC CONDITIONS. OUR
ANNUAL REPORT ON FORM 10-K, RECENT AND FORTHCOMING QUARTERLY REPORTS ON FORM
10-Q, RECENT CURRENT REPORTS ON FORMS 8-K AND 8-K/A, AND OTHER SEC FILINGS
DISCUSS SOME OF THE IMPORTANT RISK FACTORS THAT MAY AFFECT OUR BUSINESS, RESULTS
OF OPERATIONS AND FINANCIAL CONDITION. WE UNDERTAKE NO OBLIGATION TO REVISE OR
UPDATE PUBLICLY ANY FORWARD-LOOKING STATEMENTS FOR ANY REASON.