Form 8-K

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

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FORM 8-K

_____________

CURRENT REPORT

PURSUANT TO SECTION 13 or 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

July 25, 2006

Date of Report (Date of earliest event reported)

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ACACIA RESEARCH CORPORATION

(Exact name of Registrant as specified in its Charter)

Delaware (State or Other Jurisdiction of Incorporation)	000-26068 (Commission File Number)	95-4405754 (I.R.S. Employer 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 7.01. REGULATION FD DISCLOSURE

On July 25, 2006, Acacia Research Corporation issued a press release, a copy of which is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS

99.1	Press Release dated July 25, 2006, of the Registrant.

99.2	Letter from Food and Drug Administration, Department of Health & Human Services

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: July 25, 2006	By:	/s/ Paul R. Ryan
		Name: Paul R. Ryan Title: Chairman and Chief Executive Officer

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Exhibit Index

Exhibit Number

Description

99.1	Press Release dated July 25, 2006, of the Registrant.

99.2	Letter from Food and Drug Administration, Department of Health & Human Services

Contacts: Bret L. Undem

Media Relations

Tel. (425) 493-2293

Fax. (425) 493-2010

FOR RELEASE

July 25, 2006

COMBIMATRIX TO MEET WITH FDA

Newport Beach, Calif. - (BUSINESS WIRE) -July 25, 2006 - Acacia Research Corporation (Nasdaq: CBMX:ACTG) announced today that its CombiMatrix group has received a letter from the Office of In Vitro Diagnostic Device Evaluation and Safety (OIVD) of the US Food and Drug Administration (FDA). The letter invites the company to meet with the OIVD to discuss CombiMatrix Molecular Diagnostics’ (CMDX) plans to market its Constitutional Genetic Array Test (CGAT) in September. The company plans to meet with the FDA in the near future.

“We are pleased to have the opportunity to meet with the FDA to present our technology and our services.” said Dr. Amit Kumar, President and CEO of CombiMatrix and Chairman of CMDX.

ABOUT ACACIA RESEARCH CORPORATION

Acacia Research Corporation comprises two operating groups: Acacia Technologies Group and CombiMatrix Group.

The CombiMatrix group is developing a platform technology to rapidly produce customizable arrays, which are semiconductor-based tools for use in identifying and determining the roles of genes, gene mutations and proteins. The CombiMatrix's group's technology has a wide range of potential applications in the areas of genomics, proteomics, biosensors, drug discovery, drug development, diagnostics, combinatorial chemistry, material sciences and nanotechnology.

The Acacia Technologies group develops, acquires, and licenses patented technologies. Acacia controls 46 patent portfolios, which include U.S. patents, and certain foreign counterparts, covering technologies used in a wide variety of industries including audio/video enhancement & synchronization, broadcast data retrieval, computer memory cache coherency, credit card fraud protection, database management, data encryption & product activation, digital media transmission (DMT_®), digital video production, dynamic manufacturing modeling, enhanced Internet navigation, high resolution optics, image resolution enhancement, interactive data sharing, interactive television, hearing aid ECS, interstitial Internet advertising, laptop docking station connectivity, microprocessor enhancement, multi-dimensional bar codes, network data storage, resource scheduling, rotational video imaging and spreadsheet automation.

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 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.

DEPARTMENT OF HEALTH & HUMAN SERVICES

Public Health Service

Food and Drug Administration

Via Federal Express

CombiMatrix Corporation

6500 Harbour Heights Pkwy., Suite #301

The Office of In Vitro Diagnostic Device Evaluation and Safety (OIVD) has reviewed reports indicating that CombiMatrix plans to market its microarray based Constitutional Genetic Array Test (CGAT) as a laboratory service, intended for the diagnosis of mental retardation anomolies and identification of common genetic disorders. Under section 201(h) of the Federal Food, Drug, and Cosmetic Act (the act) (21 U.S.C. § 321(h)), any instrument, apparatus, implement, machine, contrivance, implant, in vitro reagent, or other similar or related article, including any component, part or accessory, which is intended for use in the diagnosis of disease or other conditions is a device.

We invite you to meet with us at your earliest convenience to discuss the nature and appropriate regulatory status of your technology, and the least burdensome ways that CombiMatrix may fulfill any premarket review requirements that may apply.

Please contact me at (240) 276-0490 to set up a meeting. We are committed to working with you as we strive to protect the public health without unnecessarily imposing regulatory burdens on the marketing of products of potential clinical importance.

/S/ STEVEN I. GUTMAN

Steven I. Gutman, M.D., M.B.A.

Office of In Vitro Diagnostic Device

Evaluation and Safety

Center for Devices and Radiological Health